M/S.Smartchem Technologies LTD., Ganjam vs. The State Tax Officer, CT And GST, Bbsr I

Facts

The Petitioner, M/s. Smartchem Technologies Ltd., filed a writ petition before the High Court of Orissa at Cuttack challenging an assessment order dated March 15, 2022, passed by the State Tax Officer, CT & GST, Bhubaneswar-I Circle. The specific tax period and the amount in dispute are not recorded in the judgment. The procedural history indicates that the Petitioner approached the High Court directly via a writ petition. The Court, in its order dated January 24, 2023, declined to interfere at that stage.

Held

The Court held that it would not interfere at the current stage and permitted the Petitioner to avail the appellate remedy against the impugned assessment order dated March 15, 2022. The reasoning was that the Petitioner should pursue the statutory appellate mechanism. The ratio decidendi is that High Courts may permit parties to avail statutory remedies when the challenge is to an initial order and the appellate forum is available. The operative direction was to allow the Petitioner to file an appeal before the appropriate appellate authority not later than February 20, 2023, along with an application for condonation of delay, which would be considered in accordance with law. The Court explicitly stated it had not expressed any opinion on the merits of the case. No issue was expressly left undecided.

Key Issues

1. Whether the Petitioner should be permitted to avail the appellate remedy against the impugned assessment order dated March 15, 2022, despite the pendency of the writ petition? The Petitioner sought permission to pursue the appellate remedy. The Opposite Parties (State Tax Officer and another) did not record any specific arguments in the judgment regarding this issue. The Court's decision was based on permitting the Petitioner to avail the appellate remedy.