Suo moto revisional power passed by Addl. CST lack jurisdiction

Maharana Supply And Co Vs State of Odisha (Orissa High Court) Orissa High Court held that suo moto revisional power passed by the Addl. CST lacked jurisdiction and beyond the powers to revise the order of STO and hence liable to be quashed. Facts- The Petitioner is a dealer registered under the OVAT Act and deals in the sale of sized wood, logs and waste of woodcuts. Pursuant to a tax audit conducted u/s. 41 of the OVAT Act, the Assessing Authority (AA) passed an assessment order u/s. 42 of the OVAT Act allowing certain deductions while computing the tax liability. The Joint Commissioner of Sa...