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M/S.Bindal Sponge Lt vs. Addl.Commnr.,Sales T

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WP(C)/20126/2012HC OrissaGSTCNR ODHC01000957201225 February 2021Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE B. P. ROUTRAY2 pages

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Cause title — parties, addresses and appearances
1 04. 25.02.2021 1. Heard Mr. A. K. Panda, learned counsel for the Petitioner and Mr. Sunil Mishra, learned Standing Counsel for Opposite Parties. 2. The present petition has been filed challenging an order dated 1st September, 2012 passed by the Additional Commissioner of Sales Tax, Central Zone, Orissa, Cuttack rejecting the revision petition of the Petitioner filed against an order dated 19th June 2012 of the Joint Commissioner of Sales Tax, Angul Range, Angul declining the Petitioner’s application for purported rectification of mistake in the assessment order issued under Section 81 of the Orissa Value Added Tax, 2004 (OVAT Act). 3. The so called mistake in the assessment order which the Petitioner sought rectification of, concerns the set off of the input tax credit (ITC) claimed in the periodic returns filed under the OVAT Act. This was allowed by the Assessing Officer against VAT payable as assessed in the assessment

order.

4.

The grievance of the Petitioner is that the assessment order mentions the Petitioner as claiming ITC against CST sales W.P.(C) No.20126 of 2012

2

whereas according to him the CST assessment is yet to take place.

5.

As rightly pointed out in the impugned order, the set off of ITC against tax payable of a dealer under Section 21 of the OVAT Act includes interpretation of law and the Rules and the question whether a dealer has already availed the ITC in the return filed under the CST Act, are questions which require an adjudication. They cannot be characterized as a mere arithmetical or clerical error. In other words these are not maters which are amenable to correction as a ‘mistake’.

6.

Consequently, the Court finds no error committed in the impugned order. It calls for no interference.

7.

The writ petition is accordingly dismissed.

(Dr. S. Muralidhar) Chief Justice

(B. P. Routray) Judge M.K.Panda/ K. Majhi

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.