M/S. Shiva Shakti Traders. vs. Commnr Commercial Taxes And GST, Odisha, Cuttack.
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Cause title — parties, addresses and appearances
ORDER 20.03.2024
Order No.
This matter is taken up by hybrid mode.
Heard Ms. Kajal Sahoo, learned counsel appearing for the petitioner and Mr. S. Mishra, learned Standing Counsel appearing for the Revenue.
The petitioner has filed this writ petition seeking to quash the order dated 28.12.2022 & 15.09.2023 passed by the authority under Section 16 of the Orissa Entry Tax Act, 1999 vide Annexures-2 & 4 respectively and to issue direction to the opposite parties to allow the petitioner to participate in the proceeding of the appeal, which has been rejected without giving opportunity of hearing to it.
Ms. Kajal Sahoo, learned counsel appearing for the petitioner contended that a demand notice was issued against the petitioner, pursuant to the assessment order under Annexure-1 dated 11.02.2016 for the period from 01.04.2012 to 31.03.2014. Challenging the demand notice issued by the authority though the petitioner preferred appeal, but, without giving opportunity of hearing to the petitioner, the order impugned dated 28.12.2022 and 15.09.2023 has been passed. Therefore, the petitioner has approached this Court by filing the present writ petition. It is contended that the petitioner may be granted liberty to participate in the hearing in the appeal preferred by it.
Mr. S. Mishra, learned Standing Counsel appearing for the Revenue contended that the petitioner had not deposited the statutory deposit of balance 10% while preferring the appeal and, therefore,
the appeal preferred by the petitioner was defective. Thereby, the authority is well justified in passing the order impugned, which does not warrant interference of this Court.
Having heard learned counsel for the parties and after going through the records, this Court finds that against the assessment order passed by the Assessing Officer, the petitioner preferred appeal, but, however, without complying the requirement of law by depositing balance 10% of the demanded amount. In that view of the matter, the order dated 28.12.2022 and 15.09.2023 passed by the authority under Section 16 of the Orissa Entry Tax Act, 1999 vide Annexures-2 & 4 is quashed and the matter is remitted back to the appellate authority to decide the appeal afresh by passing appropriate order in accordance with law after giving opportunity of hearing to the petitioner, subject to its depositing of balance 10% of the demanded amount.
The writ petition is accordingly disposed of.
Subhasmita
(DR. B.R. SARANGI) JUDGE
(G. SATAPATHY)
JUDGE
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.