M/S. Indian Oil Adani Ventures Limited vs State Of Odisha
2025 Latest Caselaw 9962 Ori

Orissa High Court

M/S. Indian Oil Adani Ventures Limited vs State Of Odisha on 13 November, 2025

               ORISSA HIGH COURT : CUTTACK

                   W.P.(C) No.12863 of 2025

 In the matter of an Application under Articles 226 & 227 of
               the Constitution of India, 1950

                            ***

     M/s. Indian Oil Adani Ventures Limited
     (Formerly known as IOT Infrastructure and
     Energy Services Limited)
     a Company, having its Registered Office
     At Plot No. 457, Khata No.45, IFFCO Square
     Tarinigada, Bijaychandrapur
     Paradip, District: Jagatsinghpur
     and bearing TIN 21021303619
     Represented through
     Authorised Signatory
     Shri Sameer Kulaspurkar
     Aged about 42 years
     Son of Shri Suresh Madhukar Kulaspurkar
     R/o 102, Maa Laxmi Avenue
     Sector-36, Panvel
     Navi Mumbai - 410 209.       ...                Petitioner

                             -VERSUS-

1.   State of Odisha
     Represented through
     Secretary, Ministry of Finance
     Bhubaneshwar.

2.   Joint Commissioner of Sales Tax
     CT and GST Circle, Jagatsinghpur
     Having Office at CT and GST Circle
     Jagatsinghpur, Paradeep, Odisha.
W.P.(C) No.12863 of 2025                            Page 1 of 5
 3.   Sales Tax Officer
     Jagatsinghpur Circle, Paradeep
     Having Office at
     the Office of the Deputy Commissioner
     of Commercial Taxes, Jagatsinghpur Circle
     Paradeep, Trade Centre Building
     Near Hanuman Mandir, Pin: 754 142.

4.   Commissioner of Commercial Taxes and GST
     Finance Department, Government of Odisha
     Having Office at Banijyakar Bhawan
     Old Secretariat Campus, Cantonment Road
     Buxibazar, Cuttack
     Odisha - 753 001.            ...       Opposite Parties

Counsel appeared for the parties:

For the Petitioner          : Mr. V. Sridharan,
                              Senior Advocate
                              along with
                              M/s. Ishwar Mohanty,
                              Rahul Tangri, Deepro Sen,
                              Vasudev A, Advocates

For the Opposite Parties    : Mr. Sunil Mishra,
                              Standing Counsel
                              (CT & GST Organisation)

P R E S E N T:

                    HONOURABLE CHIEF JUSTICE
                       MR. HARISH TANDON
                                  AND

                      HONOURABLE JUSTICE
                     MR. MURAHARI SRI RAMAN

Date of Hearing :    25.08.2025     :: Date of Order   : 13.11.2025
W.P.(C) No.12863 of 2025                                  Page 2 of 5
                                     ORDER

MURAHARI SRI RAMAN, J.--

Assailing the Order dated 21st March, 2025 passed by the Joint Commissioner of Sales Tax, CT & GST Circle, Jagatsinghpur, Paradeep under Section 9C of the Odisha Entry Tax Act, 1999 pertaining to the tax periods from 1st April, 2010 to 31st March, 2013 and the notice dated 1st May, 2024 in Form E-30 for assessment of tax as a result of audit, the petitioner has come up before this Court by way of filing the writ petition invoking Articles 226 and 227 of the Constitution of India.

2. It is submitted at the Bar that the process of tax audit conducted under the provisions of Section 41 of the Odisha Value Added Tax Act, 2004 shall mutandis mutandis applies for the purpose of proceeding for assessment under Section 9C under the Odisha Entry Tax Act, 1999 by virtue of Section 9B.

2.1. It is submitted by Mr. Ishwar Mohanty, learned counsel appearing for the petitioner that after the proceeding under Section 10 of the Odisha Entry Tax Act taking cognizance of the Audit Visit Report in Form E-27 prescribed under Rule 11 of the Odisha Entry Tax Rules, 1999 being set-aside by the Joint Commissioner of Sales Tax (Appeal), Territorial Range, Cuttack-II, Cuttack, the proceeding under Section 9C as per

direction of the Appellate Authority could not have be initiated, more so when the Audit Visit Report dated 31st March, 2016 was not submitted within the period stipulated under Section 9B of the Odisha Entry Tax Act read with Section 41(4) of the Odisha Value Added Tax Act.

3. It is conceded by the learned Standing Counsel appearing for the CT & GST Organization that the petitioner challenged the assessment order passed under Section 42, as a result of Audit Visit Report submitted under Section 41 was subject-matter of challenge in W.P.(C) No.12443 of 2025. Interpretation on extended period of limitation in terms of Section 49(2) of the Odisha Value Added Tax Act in W.P.(C) No.12443 of 2025 would be the guiding factor for interpretation of Section 11(3) of the Odisha Entry Tax Act.

3.1. Mr. V. Sridharan, learned Senior Counsel along with Mr. Ishwar Mohanty, learned counsel appearing for the petitioner did not dispute such submission of the learned Standing Counsel.

4. In view of the above, the writ petition stands disposed of in terms of the judgment pronounced today (13.11.2025) rendered in W.P.(C) No.12443 of 2025.

4.1. As a result of the disposal of the writ petition, pending Interlocutory Application (s), if any, shall stand disposed of.

I agree.

                                  (HARISH TANDON)                   (MURAHARI SRI RAMAN)
                                   CHIEF JUSTICE                          JUDGE




                    High Court of Orissa, Cuttack

The 13th November, 2025//Aswini/MRS/Laxmikant

Signature Not Verified Digitally Signed Signed by: ASWINI KUMAR SETHY Designation: Personal Assistant (Secretary in-charge) Reason: Authentication Location: ORISSA HIGH COURT, CUTTACK Date: 13-Nov-2025 14:10:22