Disposed

M/S.K.J.S.Ahluwalia v. State of Odisha

Orissa HC23 Mar 2017WP(C)/9105/2016

Case brief

AI extract

What is this about?

The High Court refused to exercise writ jurisdiction to challenge an assessment order under Section 42 of the OVAT Act, holding that the appellate authority is the appropriate forum given the need for expert evidence concerning SION norms. The Court directed disposal of the appeal after a 20% deposit.

What did the court decide?

The writ application is disposed of. A 20% deposit required to admit the appeal. The appeal to be heard on merits without further demand.

06. 23.03.2017 Heard Mr. P.K. Harichandan, learned counsel for the pe titioner and Mr. M.S. Raman, learned Additional Standing Counsel for the Revenue. In the present writ application, the petitioner has sought to challeng e the order of assessment dated 17.11.2015 passed by the Joint Commissioner of Sales Tax, Jajp ur Range, Jajpur Road under Section 42 of the OVAT Act for the period from 01.04.2012 to 31.03 .2014 under Annexure-1 on various grounds.

Although various questions of law as well as facts have been raised he rein and challenge has been made to the assessment order passed under Section 42 of the OVAT A ct, and especially since the Assessing Officer has applied the standard input and output norm (SION) to arrive at a conclusion, we are of the considered view that for determining such fact s, documentary evidence has to be laid by the assessee and expert evidence is required. For su ch purpose the appellate authority would be the best forum where such issues could be settled apart from other issues raised in the writ application.

In view of the above, we refrain from exercising the writ jurisdiction over this matter. However, it is directed that if the petitioner deposits 20% of the impugned demand of tax amount on or before 30th March 2017 and files an appeal before the appropriate forum on or before 17th April 2017, the appeal be admitted and heard on its own merits withou t making any further demand during pendency of the appeal. It is further directed that expedit ious steps be taken for consideration and disposal of the appeal and for such purpose the part ies are directed to cooperate.

With such observations and directions, this writ application is dispos ed 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. Free copy of this order be handed over to the learned Additional Stand ing Counsel for the Revenue for necessary communication. Urgent certified copy of this order be granted on proper application.

M/S.K.J.S.Ahluwalia v. State of Odisha

Case brief

What is this about?

What did the court decide?

M/S.K.J.S.Ahluwalia v. State of Odisha

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

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