M/S.Millenium Products And Services vs. The Sales Tax Officer,CT And GST Circle

Held

The Court held that it would refrain from exercising its writ jurisdiction in the matter. It directed the petitioner to file an appeal before the First Appellate Authority within a period of two weeks from the date of the order. The Court further directed that the pre-deposit for the appeal should be calculated after deducting the turnover relatable to the declaration forms that the petitioner intended to produce before the First Appellate Authority. The First Appellate Authority was tasked with verifying this calculation and passing further directions regarding the pre-deposit. The Court acknowledged the petitioner's contentions regarding the subsequently collected declaration forms and other issues, deeming them suitable for adjudication by the appellate authority.

Facts

The petitioner filed a writ application challenging an order of provisional assessment dated 06.08.2018, passed by the Sales Tax Officer, CT & GST Circle, Bhubaneswar-IV, under Rule-12(1)(b) of the Central Sales Tax (Orissa) Rules, 1957. The petitioner contended that they had subsequently collected a substantial number of declaration forms that were previously wanting and could now be produced. The petitioner also raised other contentions. The High Court, while refraining from exercising its writ jurisdiction, allowed the petitioner to file an appeal within two weeks from the date of the order. The pre-deposit for the appeal was to be calculated after deducting the turnover relatable to the declaration forms to be produced before the First Appellate Authority, whose verification was also directed.

Key Issues

1. Whether the petitioner should be permitted to file a first appeal before the appellate authority, despite the challenge being made through a writ petition, considering the subsequent availability of declaration forms? Petitioner's arguments: The petitioner argued that they had collected substantial wanting declaration forms subsequent to the provisional assessment order and these could now be produced. They also raised various other contentions. Revenue's arguments: The judgment does not record any specific arguments made by the Revenue. However, the Court's decision to allow an appeal implies that the Revenue did not object to this course of action or that the Court found it appropriate to direct the petitioner to the appellate forum.