The High Court of Orissa dismissed the revision petition filed by M/s. GSB Forms Pvt. Ltd. against an order confirming sales tax penalty. Relying on State of Odisha v. M/s. Chandrakanta Jayantilal, the court held the penalty under Section 42(5) of the OVAT Act was justified.
The revision petition was dismissed, and the penalty was upheld.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF ORISSA AT CUTTACK
STREV No.75 of 2012
M/s. GSB Forms Pvt. Ltd.
…. Petitioner
Mr. P.K. Jena, Advocate -versus-
…. State of Odisha Opposite Party
Mr. S.S. Padhy, ASC CORAM: THE CHIEF JUSTICE
JUSTICE R. K. PATTANAIK
ORDER
11.07.2022
Order No.
Page 1 of 2
words, the penalty level in terms of Section 42(5) of the OVAT Act is upheld.
(Dr. S. Muralidhar) Chief Justice
TUDU
(R. K. Pattanaik)
Judge
Page 2 of 2
2 issues framed by the court
Whether the order confirming the penalty amount was justified?
Whether the penalty level in terms of Section 42(5) of the OVAT Act is upheld?
Colour shows how this judgement treated each authority
State of Odisha v. M/s. Chandrakanta JayantilalFollowed¶3
STREV No.69 of 2012 ( State of Odisha v. M/s. Chandrakanta Jayantilal )
1 provisions across 1 enactments
M/s. GSB Forms Pvt. Ltd.
State of Odisha
The Chief Justice
R. K. Pattanaik
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
