Remanded

State of Odisha v. Aparna Sinha

Orissa HC7 Sept 2020WP(C)/10616/2020

Case brief

AI extract

What is this about?

The petitioner challenged an assessment order requiring submission of Form C, arguing the mandatory notification was issued after the relevant period. The High Court set aside the order and remanded the matter for fresh consideration. The court directed a new assessment order within a specific timeframe.

What did the court decide?

Set aside the assessment order dated 25th February 2010 and remand the matter to the Assessing Officer for a fresh consideration.

State of Odisha Vs Aparna Sinha — GST and Indirect Tax | Orissa HC (2020)

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W.P.(C) No.10616 of 2010

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18.03.2021

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Heard Mr. D. Pati, learned counsel for the Petitioner and Mr. D. Beura, learned Additional Standing Counsel for the Sales Tax Department.

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The Petitioner has challenged the assessment order dated 25^th February 2010 (Annexure-1), passed by the Sales Tax Officer, Rourkela II Circle, Rourkela (Opposite Party No.2). The Petitioner has prayed for a declaration that the submission of ‘C’ form was not mandatory during the period from 1^st April 2003 till 13^th October, 2003. According to the Petitioner, the amendment was notified only on 13^th October 2003, by the State Government (Opposite Party No.4).

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It appears that the Petitioner did not participate in the proceedings of assessment that were reopened under Rule 10 of the Central Sales Tax (Orissa) Rules, 1957.

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The contention of the Petitioner is that the amendment to Section 8 of the Central Sales Tax Act by the Finance Bill, 2002 which required submission of statutory declaration in Form ‘C’ was not notified at the relevant in order to make it applicable to the assessment year in question. He states that this fact was not able to be placed before the Assessing Officer.

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In the circumstances, the Court considers it appropriate to set aside the impugned assessment order dated 25^th February 2010 (Annexure-1) passed by the Sales Tax Officer, Rourkela II Circle,

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-2-

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Rourkela (Opposite Party No.2) and remand the matter to the Assessing Officer for a fresh consideration in accordance with law. For this purpose, the matter be listed before the Assessing Officer on 19^th April 2021, at 3pm when the Petitioner will appear through an authorized representative and makes submissions without seeking any adjournment. A fresh assessment order be passed not later than 7^th June, 2021.

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The writ petition is disposed of in the above terms.

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An urgent certified copy of this order be issued as per rules.

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( Dr. S. Muralidhar) Chief Justice

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( K.R. Mohapatra ) Judge

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S.K. Guin

State of Odisha v. Aparna Sinha

Case brief

What is this about?

What did the court decide?

State of Odisha v. Aparna Sinha

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

Coram

Case details

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