Petitioner challenged a notice for provisional assessment under Rule 12(1). Court rejected argument dismissing similar Rule 12(4) final assessment on limitation grounds, noting distinct rules allow provisional assessment. Writ dismissed.
Disposal of the writ petition.
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IN THE HIGH COURT OF ORISSA AT CUTTACK W.P (C) No. 12754 of 2014
M/s. Kanakadhara Mining & Minerals Pvt. Ltd., Keonjhar
….. Petitioner
Mr. S. Ray, Sr. Advocate along with Sri K.K. Sahoo, Advocate
Vs.
….. Commissioner of Commercial Opposite Parties Taxes, Odisha, Cuttack & Anr. Mr. S. Mishra, S.C., CT & GST
CORAM:
DR. JUSTICE B.R. SARANGI MR. JUSTICE M.S. RAMAN
ORDER
26.06.2023
Order No.
8
This matter is taken up through hybrid mode.
petition by quashing the impunged notice dated 15.10.2014 on the ground of limitation. Therefore, it is contended that since the very same period is covered in the present notice for provisional assessment under Rule-12(1) (Annexure-1) and order of provisional assessment dated 24.09.2014 (Annexure-1/A), the same to be quashed.
vide order dated 08.12.2021 quashed the said notice on the ground of limitation, as has been prescribed under Rule-12(4)(e) of the aforesaid Rules. But the said order dated 08.12.2021 may not have any application to the present case, in view of the fact that in the present writ petition, the very same petitioner has challenged issuance of notice for making provisional assessment under Rule12(1) of the Central Sales Tax (Orissa) Rules, 1957, which is altogether a different provision than the notice issued under Rule12(4) of the said Rules which was impugned in the earlier writ petition. But fact remains, both the notices cover the period from 01.04.2008 to 31.03.2009. That does not exclude the authority to make a provisional assessment under Rule 12(1) of CST (Odisha) Rules, which is also appealable. Instead of preferring appeal, the petitioner has approached this Court by filing this writ petition.
Alok
(DR. B.R. SARANGI)
JUDGE
(M.S. RAMAN)
JUDGE
Signature Not Verified
Digitally Signed Signed by: ALOK RANJAN SETHY Designation: Secretary Reason: Authentication Location: Orissa High Court Date: 26-Jun-2023 17:40:52
1 issue framed by the court
Whether a writ petition challenging a provisional assessment notice issued for the same tax period as a previously dismissed final assessment notice should be entertained.
M/s. Kanakadhara Mining & Minerals Pvt. Ltd.
Commissioner of Commercial Opposite Parties Taxes, Odisha
B.R. SARANGI
M.S. RAMAN
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
