Telecom District Manager, B.S.N.L. vs. State Of Odisha

Held

The Court decided to remand the matters to the Assessing Authority (AA) for a fresh assessment proceeding for the tax period in question. This decision was made keeping in view the aforementioned orders of the Supreme Court and the High Court's order dated March 31, 2021. The Court explicitly stated that all contentions of the parties are left open to be urged before the AA. Consequently, the impugned order of the Tribunal and the corresponding assessment order of the Sales Tax Officer were set aside. The AA was directed to place the matters before it on February 7, 2022, for directions and to pass fresh assessment orders within four months thereafter. Both parties were directed to cooperate with the AA. No specific issue was expressly left undecided.

Facts

The Petitioner, Telecom District Manager, Bharat Sanchar Nigam Limited, Bolangir, filed several revision petitions (STREV No.91 of 2019, STREV No.92 of 2019, STREV No.93 of 2019, STREV No.94 of 2019, and STREV No.78 of 2014) against the State of Odisha. The matters were taken up for disposal by special notice. The Petitioner relied on a compilation of orders, including a recent order dated March 31, 2021, passed by the Joint Commissioner, CT & CGST, Bhubaneswar Circle. The Court perused decisions of the Supreme Court and a previous order of the High Court.

Key Issues

1. Whether the Assessing Authority should conduct a fresh assessment proceeding for the tax period in question, considering the Supreme Court decisions in Bharat Sanchar Nigam Limited v. Union of India and State of U.P. v. Union of India, and the High Court's order dated March 31, 2021? Petitioner's Argument: The Petitioner relied on a compilation of orders, including a recent order dated March 31, 2021, passed by the Joint Commissioner, CT & CGST, Bhubaneswar Circle, to support their contention for a fresh assessment. Revenue's Argument: The judgment does not record any specific arguments made by the State of Odisha (Opposite Party).