M/S.Global Coal And Mining PVT.LTD. vs. Commissioner Of Commercial Taxes
Held
The Court held that the withdrawal of final assessment orders unilaterally and without notice violates principles of natural justice. It found no provision in the OVAT Act or CST Act that allows for the withdrawal of completed assessment proceedings.
Facts
The petitioner challenged a circular and subsequent office orders that withdrew assessment orders previously passed under the OVAT Act and CST Act. The withdrawal was done without notice and without any statutory provision authorizing such action.
Key Issues
Whether assessment orders, once passed, can be withdrawn by the authorities without statutory backing and in violation of natural justice principles.
Sections Cited
Section 42-A, Section 41, Rule 12(3)
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORDER 12.12.2023
Order No. 03
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-5 issued by opposite party no.1-Commissioner of Commercial Taxes, Odisha, Cuttack, pursuant to which the opposite party no.2-Joint Commissioner of Sales Tax, Angul Range, Angul vide office orders No.1161/CT and 1162/CT dated 17.12.2016 under Annexures-6 & 7 respectively had withdrawn the assessment order dated 04.10.2016 pertaining to tax perio
The judgment continues below.
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