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 this matter. Instead, it granted the petitioner liberty to file an appeal before the First Appellate Authority within two weeks from the date of the order. The petitioner was directed to make the necessary pre-deposit, from which they could deduct the turnover relatable to the declaration forms they intended to produce. The First Appellate Authority was tasked with verifying this calculation and passing further directions regarding the pre-deposit. The Court noted that all issues raised by the petitioner could be effectively addressed by the appellate authority. The original order was to be returned to the petitioner upon substitution with a photocopy for filing the appeal.
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 subsequent to the assessment order, they collected a substantial number of declaration forms which were available for production. The petitioner also raised other contentions. The Court noted that these issues could be dealt with by the appellate authority.
Key Issues
1. Whether the petitioner should be allowed to file an appeal before the First Appellate Authority, considering the subsequent collection of declaration forms and other contentions raised. Petitioner's contention: The petitioner argued that they had collected significant declaration forms after the provisional assessment order and wished to present these. They also raised other unspecified contentions that they believed warranted consideration. Revenue's contention: The judgment does not record any specific contentions made by the Revenue. However, the Court's decision implies that the Revenue did not oppose the petitioner's right to appeal, provided the procedural requirements were met.
Sections Cited
Rule 12(1)(b)
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20.12.2018
Heard learned counsel for the petitioner and learned Senior Standing counsel for the Revenue.
Challenge in the present writ application has been made to an order of provisional assessment dated 06.08.2018 passed by the Sales Tax Officer, CT & GST Circle, Bhubaneswar-IV, Bhubaneswar vide Annexure-3 series under Rule-12(1)(b) of the Central Sales Tax (Orissa) Rules, 1957. Learned counsel for the petitioner advanced various contentions including the fact that subsequent to passing of the assessment order the petitioner claims to have collected substantial number of wanting declaration forms which are available for being produced. He further raises various other contentions which we do not reflect herein since we are of the considered view that all the issues can be dealt with by the appellate authority in the first appeal.
Accordingly while we refrain from exercising the writ jurisdiction over this matter, grant liberty to the petitioner to file an appeal within a period of two weeks from the today along with the necessary pre-deposit after deducting therefrom the turnover relatable to the declarati
The judgment continues below.
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