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

Held

The Court held that it was appropriate to remand the matters to the Assessing Authority (AA) for fresh assessment proceedings for the tax period in question. This decision was made keeping in view the aforementioned orders of the Supreme Court and the order of this Court 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 matters were directed to be placed before the AA on February 7, 2022, for directions, with the AA requested to pass fresh assessment orders within four months thereafter. Both parties were directed to cooperate with the AA. The ratio decidendi is that when relevant pronouncements of higher courts and administrative authorities exist, and parties have raised contentions based on them, a fresh assessment by the original authority is warranted to ensure compliance with the law.

Facts

The Petitioner, Telecom District Manager, Bharat Sanchar Nigam Limited, Bolangir, has filed multiple revision petitions (STREV No.91, 92, 93, 94 of 2019 and STREV No.78 of 2014) against the State of Odisha. The matters were mentioned and taken up for disposal. 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 this Court.

Key Issues

1. Whether the assessment orders and the impugned order of the Tribunal should be set aside and the matters remanded for fresh assessment in light of the Supreme Court decisions and this Court's order dated March 31, 2021? Petitioner's Contention: The Petitioner relied on several orders, including a recent order dated March 31, 2021, passed by the Joint Commissioner, CT & CGST, Bhubaneswar Circle, and various Supreme Court judgments, to argue for a fresh assessment. Revenue's Contention: The judgment does not record any specific arguments made by the State of Odisha (Opposite Party).