M/S.Stemcor INDIA PVT.LTD. vs. Commissioner,Commercial Taxes,Orissa

I.A. No. 2929 of 2019

08 27.03.2019

This is an application for amendment.

Heard.

Considering the grounds taken in this application, the amendment sought for as proposed in the schedule is allowed.

The I.A. is accordingly disposed of.

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K.S. JHAVERI

(CHIEF JUSTICE)

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K.R. MOHAPATRA

(JUDGE)

Heard learned counsel for the parties.

By way of this writ petition, the petitioner has challenged the order of assessment dated 14.01.2016 (Annexure-4) passed by the Sales Tax Officer, Barbil Circle, Barbil in the district of Keonjhar.

In view of the averments made in this writ petition, prima facie we are of the opinion that the officer ought to have passed an order after supplying all documents, which are sought to be relied upon, but the same were not supplied to the petitioner and the assessment order has been passed.

In that view of provisions of Section 41(4) of the Odisha Value Added Tax Act, 2004, it is very clear that after completion of tax audit of any dealer under sub- section (3), the officer authorized to conduct such audit shall, within seven days from the date of completion of the audit, submit the audit report, to be called “Audit Visit Report”, to the assessing authority in the prescribed from along with the statements recorded and documents obtained evidencing suppression of purchases or sales, or both, erroneous claims of deductions including input tax credit and evasion of tax, if any, relevant for the purpose of investigation, assessment or such other purpose.

We are of the considered opinion that before proceeding with the matter further, it is the duty of the Assessing Officer to supply the documents, which are sought to be relied upon, if it is not within the custody of the assessee. In that view of the matter, we quash the impugned order under Annexure-4 only on the ground of violation of the principles of natural justice and the remit the matter back to the Assessing Officer. The petitioner will appear before the Assessing Officer on 08.04.2019 who shall decide the same on or before 10.05.2019. We have not expressed any opinion on the merits of case.

This writ petition is allowed to the aforesaid extent.

Urgent certified copy of this order be granted on proper application.

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K.S. JHAVERI

(CHIEF JUSTICE)

……..……………………

K.R. MOHAPATRA

(JUDGE)

bks/jm