M/S.Ashirbad Agro Pr vs. Sales Tax Officer
Held
The Court held that the STO correctly completed the assessment on the original return, as the revised return was not accepted by the department. Therefore, the penalty under Section 43(2) of the OVAT Act was leviable.
Facts
The petitioner availed Input Tax Credit (ITC) on construction materials, including purchases from unregistered dealers. After an inspection revealed discrepancies, the petitioner filed revised returns and paid the tax. However, the Sales Tax Officer (STO) completed the assessment on the original return and levied a penalty.
Key Issues
Whether the penalty under Section 43(2) of the OVAT Act is leviable when the assessment is completed on the original return despite the filing of a revised return and payment of tax. Whether the department is estopped from levying penalty if they accepted the revised return.
Sections Cited
Section 43(2), Section 33(4)
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORDER 23.11.2021
1. The challenge in the present petition is to an assessment order dated 31st August, 2012 passed by the Sales Tax Officer (STO), Jajpur Circle, Jajpur Road directing that the Petitioner has to pay Rs.8,28,703.70 or Rs.8,28,704/- as penalty.
The facts in brief are that for the period 1st April, 2009 to 30th June, 2010, the Petitioner/dealer filed a return. In the meanwhile, The STO Vigilance, Cuttack Division inspected the dealer’s business premises on 22nd June, 2010 and submitted a report, which inter alia revealed that the dealer had availed Input Tax Credit
(ITC) on con
The judgment continues below.
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