M/S. Shree Shyam Engineering ... vs State Of Odisha And Others
2023 Latest Caselaw 2026 Ori

                     IN THE HIGH COURT OF ORISSA AT CUTTACK
                                      STREV No. 17 of 2018


             M/s. Shree Shyam Engineering Works        ....             Petitioner
                                                Mr. Satyajit Mohanty, Advocate
                                          -versus-
             State of Odisha and Others              ...       Opposite Parties
                                    Mr. Sunil Mishra, Addl. Standing Counsel

             CORAM:
             THE CHIEF JUSTICE
             JUSTICE G. SATAPATHY
                                          ORDER

Order No.                                09.03.2023
   05.      1. Admit.

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

"Whether in view of the judgment of this Court in M/s. ECMAS Resins Pvt. Ltd. v. State of Odisha, AIR 2022 (Ori.) 169, the impugned assessment order and the corresponding orders in the 1st Appellate Authority and the Tribunal are liable to be set aside ?

3. It is not in dispute that the assessment order under Section 10 Orissa Entry Tax Act, 1999 (OET Act) was not preceded by communication by the Department to the Assessee of acceptance of the self assessment return filed by the Assessee for the same period. In view of the judgment in M/s. ECMAS Resins Pvt. Ltd. (supra), the impugned order and the corresponding orders of the 1st Appellant Authority and the Tribunal are hereby set aside. The

question is answered in the affirmative i.e. in favour of the Assessee and against the Department.

4. The revision petition is disposed of in the above terms.

(Dr. S. Muralidhar) Chief Justice

(G. Satapathy) Judge S.K. Jena/Secy.