The High Court dismissed the writ application challenging an assessment order but directed the petitioner to file an appeal with a deposit to stay the balance demand pending appeal disposal.
Directing petitioner to file appeal and deposit Rs.2,00,000/- to keep balance demand in abeyance until appeal disposal.
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W.P.(C) No.4469 of 2016
03. 11.08.2016 Heard Mr.A.K.Roy, learned counsel for the petitioner a
nd Mr.R.P.Kar, learned Standing Counsel for the Revenue.
In the present writ application, challenge has been made to an order o
f assessment dated 7.1.2016 (Annexure-1) passed by the Sales Tax Officer, Bhubaneswar-1 Circle
, Bhubaneswar under Section 43 of the O.V.A.T. Act., 2004 for the period from 01.04.2008 to 31
.03.2013 against the petitioner-company.
Although various contentions have been raised on behalf of the petitio
ner challenging the said order since efficacious remedy by way of filing of an appeal is avail
able, we find no justifiable reason to entertain the writ application at the present stage.
However, we direct that if such an appeal is filed by the petitioner a
nd deposits a sum of Rs.2,00,000/- (Rupees two lakhs) before the Opposite Party-Sales Tax Offi
cer within a period of four weeks from today, the balance demand shall remain in abeyance till
final disposal of the appeal and the appeal shall be heard and disposed of in accordance with
law.
With the aforesaid observation and direction, the writ application sta
nds disposed of.
Certified copy of the impugned order under Annexure-1 be returned to t
he petitioner on being substituted an authenticated photocopy of the same.
Free copy of this order be handed over to the learned counsel for the
Revenue. Urgent certified copy of this order be granted on proper application.
I.Mahanty, J.
Biswajit Moha
nty, J.
Misc. Case No.4134 of 2016
04. 11.08.2016 in view of the order passed today in W.P.(C) No.4469 o
f 2016, the present Misc. Case is disposed of.
...
I.M
ahanty, J.
.....
Biswajit
Mohanty, J.
2
1 issue framed by the court
Whether to entertain the writ application challenging the assessment order or to direct filing of an appeal.
1 provisions across 1 enactments
Petitioner-company
Revenue (via Standing Counsel)
Mahanty
Biswajit Mohanty
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court