M/S.Sepco Electric Power Construction Corporation vs. Joint Commissioner Of Sales Tax

Facts

The petitioner, M/s. Sepco Electric Power Construction Corporation, filed a writ petition before the Orissa High Court challenging an assessment order passed by the Joint Commissioner of Sales Tax, Sambalpur Range. The specific tax period and the amount in dispute are not recorded in the judgment. The procedural history indicates that an interim order was passed by the Court on April 10, 2017. The present order is a consequence of the petitioner seeking to withdraw the writ petition.

Held

The Court granted the petitioner's request to withdraw the writ petition. The Court allowed the petitioner to file an appeal against the impugned assessment order, provided it is filed not later than April 3, 2023. The appellate authority was directed to consider any application for condonation of delay, citing the pendency of the writ petition as the reason for the delay. Furthermore, if an application for interim relief is filed along with the appeal within the stipulated time, the interim order passed by the High Court on April 10, 2017, shall continue until the Appellate Authority passes an order on the interim relief application. The Court explicitly stated that it had not expressed any view on the merits of the case. The original annexures were to be returned upon substitution with attested photocopies.

Key Issues

1. Whether the petitioner should be granted leave to withdraw the writ petition with liberty to challenge the impugned assessment order in an appeal? Petitioner's contention: The petitioner sought to withdraw the writ petition to pursue the available statutory remedy of appeal against the assessment order. Revenue's contention: The judgment does not record any specific contention from the Opposite Parties (Revenue).