M/S.Kvr Steel Orissa LTD. vs. Sales Tax Officer
Held
The Court held that the assessment order under challenge was appealable. Consequently, the High Court declined to interfere with the impugned assessment order at that stage. The Court's reasoning was based on the availability of a statutory remedy of appeal. The Court permitted the Petitioner to avail this statutory remedy. The ratio decidendi is that High Courts generally do not entertain writ petitions when an effective alternative remedy, such as an appeal, is available. The operative direction was to allow the Petitioner to file an appeal. The Court clarified that it had not expressed any view on the merits of the case. The issue of whether the writ petition was maintainable was implicitly decided against the petitioner by directing them to the appellate forum.
Facts
The petitioner, M/s. KVR Steel Orissa Ltd., filed a writ petition challenging an assessment order dated September 29, 2016, passed by the Sales Tax Officer, Balasore Circle, Balasore. The assessment order is stated to be appealable. The High Court of Orissa at Cuttack considered the matter. The Court noted that the petitioner had approached the High Court directly instead of availing the statutory remedy of appeal. The Court did not delve into the merits of the assessment order itself.
Key Issues
1. Whether the High Court should entertain a writ petition challenging an assessment order that is appealable under the relevant statute? The Petitioner, M/s. KVR Steel Orissa Ltd., likely argued that the writ petition was maintainable due to reasons not explicitly stated in the judgment, possibly implying a failure of the appellate remedy or exceptional circumstances. The Opposite Parties (The Sales Tax Officer, Balasore Circle, Balasore & Others) likely contended that the writ petition was not maintainable as an alternative statutory remedy of appeal was available and had not been exhausted, as per established legal principles. The judgment does not explicitly record the arguments of the Opposite Parties, but this is the standard contention in such cases.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORDER 15.12.2022
1. The challenge in the present writ petition is to an assessment order dated 29th September, 2016 passed by the Sales Tax Officer, Balasore Circle, Balasore, which is an appealable one. Consequently, while permitting the Petitioner to avail of the statutory remedy of an appeal in accordance with law, this Court declines to interfere with the impugned assessment order at this stage.
If such appeal is filed not later than 1st February, 2023, accompanied by an application for condonation of delay citing the pendency of the present petition as the reason for the delay, then it will be considered in accordance with law by the appellate authority. The Court clarifies that it has not expres
The judgment continues below.
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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.