Quashed

M/S.Samikhya Industries v. Sales Tax Officer,Balasore

Orissa HC20 Mar 2017WP(C)/2689/2017

Case brief

AI extract

What is this about?

The court allowed the writ petition and quashed the sales tax officer's assessment order dated 20.01.2017 due to non-compliance with mandatory formalities for imposing penalty under Section 10(A) of the CST Act. The order clarified that quashing does not bar the Department from initiating proceedings if circumstances demand, provided statutory procedure is strictly followed.

What did the court decide?

The order of assessment dated 20.01.2017 passed by the Assessing Officer stands quashed.

M/S.Samikhya Industries Vs Sales Tax Officer,Balasore — Banking and Recovery | Orissa HC (2017)

¶1

W.P. (C) No.2689 of 2017

¶2

20.03.2017

¶3

Heard Mr.B.P.Mohanty, learned counsel for the petitioner and Mr.Beuria, learned Standing Couns el for the Revenue.

¶4

 In the present writ application, the petitioner has sought to challenge the order of a
ssessment dated 20.01.2017 passed by the Sales Tax Officer, Balasore Circle, Balasore under Ru
le 15 of the CST (O) Rules for the period from 01.04.2013 to 08.06.2016 under Annexure-1.
 Learned counsel for the petitioner submits that in course of proceeding under Rule 12
(4) of the CST (O) Rules, the Assessing Officer without complying with the requisite formaliti
es for initiation of the proceeding for levy of penalty under Section 10 (A) of the CST Act, h
as imposed penalty in violation of the CST Act and, in particular, without complying with the
mandatory requirement thereof.

¶5

 Learned counsel for the Revenue submits that as it would appear from the order of asse
ssment impugned herein, the penalty has been levied and admittedly the procedure under law as
required for imposing penalty has not been complied with.

¶6

 In view of the above, this writ application is allowed and the order of assessment dat
ed 20.01.2017 under Annexure-1 stands quashed. However, quashing of the said order shall not s
tand in the way of the Department, if the circumstances so demand for initiation of the procee
ding under Section 10 (A) of the CST Act and levy of penalty thereof but in such event, the pr
ocedure as prescribed under law under the Act and Rules must be complied with.
 Urgent certified copy of this order be granted on proper application.

¶7

 Free copy of this order be handed over to learned counsel for the Revenue.

¶8

 .. I. Mahanty, J.

¶9

 Biswajit Mohanty, J.
 Misc. Case No.2292 of 2017

¶10

 In view of the order passed today in W.P. (C) No.2689 of 2017, this Misc. Case is disp
osed of.

¶11

 .. I. Mahanty, J.

¶12

 ...
 Biswajit Mohanty, J.

M/S.Samikhya Industries v. Sales Tax Officer,Balasore

Case brief

What is this about?

What did the court decide?

M/S.Samikhya Industries v. Sales Tax Officer,Balasore

Case brief

What is this about?

What did the court decide?

What the court decided

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