M/S.Paradeep Phosphates LTD vs. Commissioner Of Sales Tax,Odisha

Facts

The Petitioner, M/s. Paradeep Phosphates Ltd., is aggrieved by an order dated January 15, 2019, and a subsequent letter dated January 22, 2019, both passed by the Deputy Commissioner of Sales Tax, CT and GST Circle, Paradeep. The Petitioner has approached the High Court of Orissa by way of a writ petition challenging these orders. The Opposite Parties are the Commissioner of Sales Tax, Odisha, and others. The judgment does not specify the tax period or the amount in dispute.

Held

The Court noted that the impugned order dated January 15, 2019, is admittedly revisable before the Commissioner of Sales Tax in accordance with law. Consequently, the Court left it open to the Petitioner to assail the impugned order by filing a revision petition before the Commissioner of Sales Tax. The Court also stated that any explanation offered for the delay in filing the revision petition, on account of the pendency of the present writ petition, will be considered on its merits by the revisional authority. The writ petition was disposed of on this basis, without delving into the merits of the Petitioner's grievance against the Deputy Commissioner's order. No issue was expressly left undecided, as the Court directed the Petitioner to avail the alternative remedy.

Key Issues

1. Whether the impugned order dated January 15, 2019, and the letter dated January 22, 2019, passed by the Deputy Commissioner of Sales Tax are amenable to challenge by way of a writ petition before this Court, or if an alternative statutory remedy is available and ought to be pursued? Petitioner's Contention: The Petitioner has approached this Court by way of a writ petition. (No specific arguments are recorded in the judgment regarding the maintainability of the writ petition or reliance on any specific provisions or precedents). Revenue's Contention: The impugned order is revisable before the Commissioner of Sales Tax in accordance with law. (No specific arguments are recorded in the judgment regarding the maintainability of the writ petition or reliance on any specific provisions or precedents).