Case Law Details
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 Sales Tax, exercising suo motu revision power passed an order u/s. 79(1) of the OVAT Act by an order dated 6th December 2018 the CST rejected the application for deciding the preliminary issue. The Petitioner filed Writ Petition before the Court.
Conclusion- In the present case, it is the STO who has passed the assessment order under Section 42 of the OVAT Act which was sought to be revised by the Addl. CST. Therefore, even in terms of the notification dated 5th June, 2018 the Addl. CST lacked the jurisdiction to revise the order of the STO.
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