M/S Sumitra Enterprises vs State Of Orissa
2023 Latest Caselaw 5047 Ori

                       IN THE HIGH COURT OF ORISSA AT CUTTACK
                                     STREV No. 31 of 2018

M/s Sumitra Enterprises                    .....                                        Petitioner
                                                                          Mr. B.P. Mohanty, Adv.
                                           Vs.
State of Orissa                            .....                                     Opposite Party
                                                                Mr. Sunil Mishra, SC [CT & GST]
                  CORAM:
                      DR. JUSTICE B.R. SARANGI
                      MR. JUSTICE M.S. RAMAN

                                                    ORDER

03.05.2023 Order No. This matter is taken up through hybrid mode.

05.

2. Heard Mr. B.P. Mohanty, learned counsel for the petitioner and Mr. Sunil Mishra, learned Standing Counsel for CT & GST.

3. The petitioner has filed this revision to reverse/quash the order dated 04.01.2018 passed by the Tribunal in S.A. No.83 (ET) of 2013-14 under Annexure-3, by which the appeal preferred by the petitioner has been dismissed.

4. Mr. B.P. Mohanty, learned counsel for the petitioner brings to the notice of the Court paragraph-6 of the judgment passed by the Tribunal, in which the Tribunal observed that the impugned order of the FAA manifests that the court had given relaxation to the dealers as per the list who had knocked the door of this Court that too after payment of a particular percent, i.e., 33 1/3rd of the tax due and thereafter granted stay from paying the entire dues till decision of the apex Court. Furthermore, the Tribunal, by observing that since the present dealer was not a party before this Court and since the provision under Section 9-C(5) mandates penalty as a must, held that the dealer is not entitled to any relaxation from payment of penalty. It is contended that the Tribunal has misconstrued the fact as the petitioner had earlier approached this Court by filing W.P.(C) No. 630 of 2016 and this Court relying upon the order passed by the apex Court disposed of the said writ petition, vide order

dated 11.02.2016, extending such benefit to the petitioner.

5. Mr. Sunil Mishra, learned Standing Counsel for CT & GST contended that the order dated 11.02.2016 passed by this Court in W.P.(C) No. 630 of 2016 might not have been brought to the notice of the Tribunal so that the same could be taken into consideration while passing the order impugned.

6. In course of hearing, this Court made a query to Mr. B.P. Mohanty, learned counsel for the petitioner as to whether the order dated 11.02.2016 passed by this Court in W.P.(C) No. 630 of 2016 was brought to the notice of the Tribunal or not, to which he emphatically answered in positive. But, when this Court called upon him to show as to when and how the petitioner produced the order before the Tribunal and the pleadings to that effect in the revision petition, he failed to do so. However, subsequently he prays for some time to obtain instructions as to whether the order dated 11.02.2016 passed by this Court in W.P.(C) No. 630 of 2016 was brought to the notice of the Tribunal or not.

7. On his request, list this matter after two weeks.

8. The records relating to S.A. No. 83 (ET)/2013-14 (disposed of by the Full Bench vide order dated 04.01.2018) be called for from the Sales Tax Tribunal, Cuttack by the next date.

(DR. B.R. SARANGI) JUDGE

Ashok (M.S. RAMAN) JUDGE ASHOK Digitally signed by KUMAR ASHOK KUMAR JAGADEB MOHAPATRA JAGADEB Date: 2023.05.04 12:09:19 +05'30' MOHAPATRA