Shakun Enterprises PVT. LTD vs. The Commissioner Of Commercial Taxes And GST
Held
The Court held that it would refrain from exercising its writ jurisdiction in the matter. It reasoned that all the issues raised by the petitioner could be dealt with by the appellate authority in the first appeal. Accordingly, the Court granted liberty to the petitioner to file an appeal within four weeks from the date of the order. The petitioner was directed to make the necessary pre-deposit after deducting the turnover relatable to the declaration forms that would be produced before the First Appellate Authority. The First Appellate Authority was directed to verify this calculation, subject to any further directions regarding the pre-deposit. The Court did not decide on the merits of the petitioner's contentions regarding the declaration forms or other issues.
Facts
The petitioner filed a writ application challenging an order of provisional assessment dated 21.08.2018, passed by the Sales Tax Officer, CT & GST Territorial Range, Cuttack-II, under Rule 12(1)(b) of the Central Sales Tax (Orissa) Rules, 1957. The petitioner contended that subsequent to the assessment order, they had collected a substantial number of declaration forms that were previously wanting and were now available for production. The petitioner also raised other contentions. The High Court, while refraining from exercising its writ jurisdiction, granted liberty to the petitioner to file an appeal within four weeks from the date of the order.
Key Issues
1. Whether the petitioner is entitled to relief in writ jurisdiction concerning the order of provisional assessment dated 21.08.2018, passed by the Sales Tax Officer, CT & GST Territorial Range, Cuttack-II, under Rule 12(1)(b) of the Central Sales Tax (Orissa) Rules, 1957? Petitioner's contentions: The petitioner argued that they had subsequently collected wanting declaration forms that could be produced. They also raised various other contentions. Revenue's contentions: The judgment does not record any specific contentions made by the Revenue.
Sections Cited
Rule 12(1)(b)
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30.01.2019
Heard learned counsel for the petitioner and learned Senior Standing counsel for the Revenue.
Challenge in the present writ application has been made to an order of provisional assessment dated 21.08.2018 passed by the Sales Tax Officer, CT & GST Territorial Range, Cuttack-II, Cuttack vide Annexure-4 under Rule-12(1)(b) of the Central Sales Tax (Orissa) Rules, 1957. Learned counsel for the petitioner advanced various contentions including the fact that subsequent to passing of the assessment order the petitioner claims to have collected substantial number of wanting declaration forms which are available for being produced. He further raises various other contentions which we do not reflect herein since we are of the considered view that all the issues can be dealt with by the appellate authority in the first appeal.
Accordingly while we refrain from exercising the writ jurisdiction over this matter, grant liberty to the petitioner to file an appeal within a period of four weeks from today along with the necessary pre-deposit after deducting therefrom the turnover relatable to the declaration forms now wh
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