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M/S Indian Oil Adani Ventures Limited, Jagatsinghpur vs. State Of Odisha

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WP(C)/12863/2025HC OrissaGSTCNR ODHC01032239202513 November 2025Bench: MR. JUSTICE HARISH TANDON (CJ),MR. JUSTICE MURAHARI SRI RAMAN5 pages

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Cause title — parties, addresses and appearances
W.P.(C) No.12863 of 2025 Page 1 of 5 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 2 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 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

Reproduced from the public record of the Orissa High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.