Petitioner challenged a rejection of preliminary issue by Sales Tax Commissioner. Bench expressed prima facie force but declined interim interference, left merits open, and returned original documents.
Writ petition disposed without interference; original documents to be returned after substituting attested copies.
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W.P.(C) No. 179 of 2019
By way of this writ petition, the petitioner has challenged the order passed by the Commissioner of Sales Tax, Odisha, dated 06.12.2018, in Revisin Case No.CU29/V/2018-19, under Annexure-1, whereby the preliminary issue raised by the petitioner has been turned down.
In our considered opinion, the point which has been raised by the petitioner prima facie appears to have force of law, but the same can be challenged along with other grounds after the Commissioner decides the appeal, if he feels aggrieved.
We are not inclined to interfere with the impugned order at this stage.
It is made clear that we have not expressed any opinion on the merits of the case.
However, it is open for the petitioner to challenge the jurisdiction of the Joint Commissioner of Sales Tax (Additional Commissioner of Sales Tax) even at the time of challenging the order of the Commissioner, if occasion arises.
The original documents filed by the petitioner may be returned after substituting attested photo copies thereof.
The writ petition is disposed of with the observation made above.
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All connected Misc. Cases/I.A.s, if any are accordingly disposed of.
Issue urgent certified copy as per rules.
.…….......……………… ( K.S. Jhaveri ) Chief Justice
…………………..………
( K. R. Mohapatra) Judge
MP
Petitioner
Commissioner of Sales Tax, Odisha
K.S. Jhaveri
K. R. Mohapatra
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
