M/S.Solar Industries INDIA LTD. vs. Commissioner Of Commercial Taxes
Held
The Court held that the withdrawal of a final assessment order without following due process or statutory provision is illegal and violates principles of natural justice. The Act does not provide for such withdrawal of completed assessment proceedings.
Facts
The petitioner challenged a circular and subsequent office order that withdrew an assessment order passed under Section 42-A of the OVAT Act. The withdrawal was followed by notices for tax audit under Section 41 of the same Act.
Key Issues
Whether a completed assessment order under Section 42-A of the OVAT Act can be unilaterally withdrawn by the department. Whether such withdrawal violates principles of natural justice and statutory provisions.
Sections Cited
Section 42-A, Section 41, Section 42
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Cause title — parties, addresses and appearances
ORDER 12.12.2023
Order No.
This matter is taken up through hybrid mode.
Heard Mr. R.P. Kar, learned Senior Counsel along with Mr. A.N. Ray, learned counsel appearing for the petitioner and Mr. Sunil Mishra, learned Standing Counsel appearing for the CT & GST Organization.
The petitioner has filed this writ petition seeking to quash the Circular No.18034/CT/REV-24/8/2016-Rev-CCT dated 30.11.2016 under Annexure-3 issued by opposite party no.1-The Commissioner of Commercial Taxes, Odisha, Cuttack, pursuant to which the opposite party no.2-The Deputy Commissioner of Sales Tax, Jharsuguda Circle, Jharsuguda vide office order No.7630/CT dated 01.12.2016 under Annexure-4 had withdrawn the assessment order dated 29.09.2016 pertaining to tax periods from 01.04.2013 to
The judgment continues below.
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