Rayal Enterprises And Suppliers vs. The Deputy Commissioner Of Sale Tax, Puri

17.07.2019 Heard learned counsel for the parties.

By way of this writ petition, the petitioner has challenged the order passed under Section 43 of the OVAT Act and the rules thereof being passed ex parte without service of notice denying the claim of input tax credit. Further, challenge is also made to the impugned order on the ground that the same is without juri iction, which realates to the periods, from 01.04.2015 to 20.06.2017. 3. Since alternate remedy is available, i.e., appeal, learned counsel for the petitioner prays for liberty so as to prefer appeal against the order impugned herein.

In case, such an appeal is filed within a period of four weeks hence, the appellate authority, while considering the petition for condonation of delay, shall take into consideration the period of pendency of the writ petition herein, i.e., from 13.05.2019 till date. It is open for the petitioner to raise all such contentions as delineated in this petition which shall be dealt with in accordance with law.

With the aforesaid observation the writ petition stands disposed of.