M/S. Pratik Rice Mills Pvt. Ltd vs State Of Odisha
2023 Latest Caselaw 1912 Ori

                     IN THE HIGH COURT OF ORISSA AT CUTTACK
                                       STREV No. 40 of 2016


             M/s. Pratik Rice Mills Pvt. Ltd.            ....              Petitioner

                                        Mr. Sidhartha Ray, Senior Advocate
                                                 Mr. K.K. Sahoo, Advocate
                                       -versus-
             State of Odisha, represented by the ...           Opposite Party
             Commissioner of Sales Tax
                                   Mr. Sunil Mishra, Addl. Standing Counsel

             CORAM:
             THE CHIEF JUSTICE
             JUSTICE M.S.RAMAN
                                           ORDER

Order No. 02.03.2023

04. 1. The revision petition is restored to file in view of the order passed today in CMAPL No.133 of 2023.

2. Admit. The following question is framed for consideration by this Court:

"Is the impugned order of the Tribunal and the corresponding orders of the 1st Appellate Authority and the Assessing Authority liable to be set aside in view of the judgment of this Court in Keshav Automobiles v. State of Odisha (STREV No.64 of 2016)?

3. Having heard learned counsel for the parties, the Court is satisfied that in the present case with there being no communication of the acceptance of the self assessment filed by the Petitioner for the period in question and in the light of the judgment of this Court dated 1st December, 2021 read with a subsequent order dated 8th April, 2022 in STREV No.64 of 2016 (M/s. Keshab Automobiles v.

State of Odisha), which has been affirmed by the Supreme Court of India in Deputy Commissioner of Sales Tax v. M/s. Rathi Steel and Power Limited by order dated 13th July, 2022 in Special Leave to Appeal (C) No.9912 of 2022, the impugned order of the Tribunal and the corresponding orders of the 1st Appellate Authority and the Assessing Authority respectively are hereby set aside. The above question is answered in the negative i.e., in favour of the Assessee- Dealer and against the Department.

4. The revision petition is disposed of in the above terms. An urgent certified copy of this order be issued as per rules.

(Dr. S. Muralidhar) Chief Justice

(M.S. Raman) Judge

S.K. Jena/Secy.