M/S.Millemium 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 present matter. The reasoning was that the issues raised by the petitioner, including the availability of subsequent declaration forms and other contentions, could be effectively dealt with by the appellate authority. The ratio decidendi is that writ jurisdiction is not to be exercised when an alternative and efficacious remedy, such as a first appeal, is available and can address the grievances of the petitioner. The Court directed 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 that would be produced before the First Appellate Authority. The First Appellate Authority was directed to verify this calculation and pass further directions regarding the pre-deposit. The original assessment order was to be returned to the petitioner upon substitution with a photocopy.

Facts

The petitioner filed a writ application challenging an order of provisional assessment dated 29.06.2018, 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 subsequent to the assessment order, they collected several declaration forms which were not produced earlier. The petitioner also raised other contentions. The High Court noted that these issues could be dealt with by the appellate authority. The Court refrained from exercising its writ jurisdiction and granted the petitioner liberty to file an appeal within two weeks, with pre-deposit after deducting the turnover relatable to the newly available declaration forms, which the First Appellate Authority would verify.

Key Issues

1. Whether the High Court should exercise its writ jurisdiction to entertain the petitioner's challenge to the provisional assessment order dated 29.06.2018, passed by the Sales Tax Officer, CT & GST Circle, Bhubaneswar-IV, under Rule 12(1)(b) of the Central Sales Tax (Orissa) Rules, 1957, when the petitioner claims to have subsequently collected declaration forms and raised other contentions. Petitioner's arguments: The petitioner contended that they had collected substantial declaration forms after the assessment order was passed, which could be produced before the appellate authority. They also raised various other contentions. Revenue's arguments: The judgment records no specific arguments made by the Revenue. However, the Court's decision implies that the Revenue's position was that the matter should be dealt with by the appellate authority.