Chandan Automobiles vs. Commnr.Of Commercial Taxes Cum Goods And Service Tax, Odisha
Original PDF →No AI summary yet for this judgment.
Cause title — parties, addresses and appearances
ORDER 25.01.2023 Order No.
1. The challenge in this writ petition is to an order dated 25th June, 2021 passed by the Additional Commissioner of Sales Tax (ACST), Bolangir Range, Bolangir disposing of the Petitioner’s Revision Case being No.205 of 2018-19 and remanding the matter to the Sales Tax Officer (STO)/Assessing Authority to initiate proceedings afresh as per the law.
Having heard learned counsel appearing for the Petitioner and having perused the documents placed on record including the impugned order, the Court is of the view that it does not call for any interference since it is innocuous and not adverse to the Petitioner. All that the ACST has done is to remand the matter to the STO/Assessing Authority for initiating proceedings afresh in accordance with law. This will mean that it will be open to the Petitioner to urge all the contentions available to him in accordance with law before the STO/Assessing Authority if he decides to initiate proceedings afresh in accordance with law.
With the above observations, the Court is not inclined to interfere with the matter. The writ petition is disposed of.
An urgent certified copy of this order be issued as per rules.
(Dr. S. Muralidhar) Chief Justice
(M.S. Raman) Judge S. Behera
Reproduced from the public record of the Orissa High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.