Case Law Details
Laxmikanta Panigrah Vs Commissioner (Orissa High Court)
Orissa High Court ruled in favor of petitioner Laxmikanta Panigrah in a case challenging an assessment order dated October 27, 2022, issued under Section 63 of the Odisha Goods and Services Tax (OGST) Act, 2017. The assessment pertained to the tax period from April 2020-21. The petitioner, represented by advocate Mrs. Roy Choudhury, argued that the order was flawed since it was issued despite the petitioner being a registered dealer and having duly paid the tax. The petitioner contended that the assessment proceedings should not have been initiated against a registered taxpayer who had already complied with tax obligations.
The revenue department’s counsel, Mr. Misra, acknowledged that the petitioner was indeed a registered dealer and confirmed that the tax payment had been reflected in the new register, but had been overlooked during the assessment process. Given this admission, the Orissa High Court set aside and quashed the assessment order. The ruling underscores the importance of accurate record-keeping in tax administration and ensures that registered taxpayers are not subject to unnecessary assessments due to clerical omissions. With this decision, the writ petition was allowed and disposed of.
FULL TEXT OF THE JUDGMENT/ORDER OF ORISSA HIGH COURT
1. Mrs. Roy Choudhury, learned advocate appears on behalf of petitioner and submits, under challenge is assessment order dated 27th October, 2022 made under section 63 in Odisha Goods and Services Tax Act, 2017 pertaining to tax period April, 2020-21. She submits, the order is bad as it is culmination of a proceeding against her client, being a registered dealer. Furthermore, her client duly paid the tax.
2. Mr. Misra, learned advocate, Standing Counsel appears obehalf of revenue and hands up his instruction dated 30th December He submits, petitioner is a registered dealer and the tax paid was reflected in the new register. There was omission to notice it.
3. In view of aforesaid, impugned order is set aside and quashed.
4. The with petition is allowed and disposed of.
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