M/S.Millenium Products And Services vs. The Sales Tax Officer,CT And GST Circle
Held
The High Court declined to exercise its writ jurisdiction in the matter. It held that all the issues raised by the petitioner, including those related to the subsequently collected declaration forms, could be effectively dealt with by the appellate authority. The Court granted the petitioner liberty to file an appeal within two weeks from the date of the order. The pre-deposit amount for the appeal was to 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 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 photocopies for filing the appeal.
Facts
The petitioner filed a writ application challenging an order of provisional assessment dated June 29, 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 High Court noted that these issues could be dealt with by the appellate authority.
Key Issues
1. Whether the High Court should exercise its writ jurisdiction to adjudicate the contentions raised by the petitioner concerning an order of provisional assessment, particularly when the petitioner claims to have subsequently collected declaration forms. (Mixed question of law and fact, turning on the principles of alternative remedy and the scope of writ jurisdiction). Petitioner's contentions: The petitioner argued that they had collected substantial declaration forms after the assessment order, which could impact the assessment. They also raised other unspecified contentions. Revenue's contentions: The judgment records no specific contentions from the Revenue regarding the merits of the case, but implicitly supports the view that the appellate authority is the appropriate forum.
Sections Cited
Rule 12(1)(b)
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19.12.2018
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 29.06.2018 passed by the Sales Tax Officer, CT & GST Circle, Bhubaneswar-IV, Bhubaneswar vide Annexure-2 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 today along with necessary pre-deposit after deducting therefrom the turnover relatable to the declaratio
The judgment continues below.
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