M/S.S.K.Enterprises vs. Commissioner Of S.T.

Heard learned counsel for the petitioner.

By way of this writ petition, petitioner has challenged the order of assessment dated 30.12.2016 passed by the Sales Tax Officer, Rourkela-I Circle, relating to tax period 01.04.2013 to 31.03.2015 under Section 42 of the OVAT Act.

Against the order under challenge, there is an alternative remedy of appeal.

Learned counsel for the petitioner, by producing a copy of the order dated 08.02.2018 passed by a coordinate Bench of this Court in W.P.(C) No. 19132 of 2016 (Ms/ Rashi Steel Vs. Commissioner of Sales Tax, Odisha & Ors.) submits that in that case petitioner was granted liberty to file the appeal but a direction was passed to the extent that the statutory pre-deposit to be computed without taking into account the input tax credit disallowance, therefore, since this matter is similar to that said writ petition, the order may be passed in the same light.

In view of the above, liberty is granted to the petitioner to avail the alternative remedy of appeal within 30 days from today. It is made clear the statutory pre-deposit W.P.(C) No. 4984 of 2017

-2- shall be computed without taking into account the input tax credit disallowance involved in this case. However, we make it clear that this Court has not expressed any opinion on the merit of main case whatsoever and the appellate authority shall hear and dispose of the appeal on its own merit.

With the aforesaid observation and direction the writ petition stands disposed of. Misc. Case connected to this writ petition is also disposed of accordingly.

Office is directed to return the original copy of the impugned order annexed to this writ petition by keeping attested photo copies thereof.

Urgent certified copy of this order be granted as per rules.

AD .…….......……………… ( K.S. Jhaveri ) Chief Justice

…………………..……… (K.R. Mohapatra) Judge