M/S.Rashi Steel vs. Commissioenr Of Sales Tax
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W.P.(C) No.19132 of 2016 03. 08.02.2018 Heard Mr. D. Pati, learned counsel for the petitioner and Mr. D. Beuria, learned Standing Counsel for the Revenue. In the present writ application, the petitioner has sought to challeng e the order of assessment dated 08.08.2016 passed by the Joint Commissioner of Sales Tax, Sun dargarh Range, Rourkela under Section 42 of the OVAT Act, 2004 for the period from 01.04.2013 to 31.03.2015 and consequently raising a tax demand levying interest and penalty thereon under Annexure-1 on various grounds. Mr. Pati, learned counsel for the petitioner asserts that the substant ial portion of the demand relates to disallowance of input tax credit effectively amounting to tax levy of Rs.22,00,000/- which the petitioner claims to have purchased from Registered Deal ers having necessary TIN registrations. We are of the considered view that these issues can be raised in an ap peal but Mr. Pati, learned counsel submits that in that case he would be required to pay the s tatutory pre-deposit on the entire demand. Considering the submissions made, while we grant li berty to the petitioner to file a statutory appeal before the appropriate forum, within a peri od of four weeks from today, however we also make it clear that the statutory pre-deposit shal l be computed without taking into account the input tax credit disallowance (i.e. Rs.22,00,000 /-) and interest and penalty thereon into consideration. Nothing stated in this order shall affect the merits of the contention advanced in the proceeding and the appellate authority shall be free to arrive at any such fi nding he may deem fit and proper in accordance with law. Accordingly, the writ application stands disposed of. Misc. Case No.17666 of 2016 is also disposed of. Original copy of order under Annexure-1 be returned to the learned cou nsel for the petitioner after being substituted by an authenticated Xerox copy thereof. A free copy of this order be handed over to the learned Standing Couns el for the Revenue for necessary communication. Urgent certified copy of this order be granted on proper application.
.. I.Mahant y, J.
....... Biswajit Mo hanty, J. 2
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.