Ashok Kumar Meher vs. Commnr. Of Sales Tax And GST, Odisha
Held
The Court dismissed the Department's application for modification, stating it was filed to avoid implementing the prior order and was made after the stipulated time. The dismissal does not prevent the Department from proceeding as per law.
Facts
The Department filed an application seeking modification of a previous order to allow them to verify the petitioner's input tax credit claims. This application was filed long after the original order was to be implemented.
Key Issues
Whether the Department can seek modification of a disposed writ petition's order after the implementation period has expired. The court also considered the delay in filing the modification application.
Sections Cited
OVAT Act
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORDER 28.06.2022 Order No.
I.A. No.4279 of 2022
This is an application by the Department seeking modification of the order dated 1st December 2021 “by allowing the Revenue to verify the claim of input tax credit of the Petitioner for the impugned periods of 2016-17, 2017-18 till 30th June 2017 in audit process and dispose of the same as per the provisions of law under the OVAT Act.”
This is a fifteen page application which seeks to expand the scope of the original writ petition in the garb of an I.A. for modification after disposal of the main petition. On that short ground itself, the present I.A. cannot be entertained. Moreover, it is appears that the I.A. has been filed to avoid implementation of the order dated 1st D
The judgment continues below.
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