Hindustan Coca-Cola Beverages Pvt. Ltd. Vs Commissioner (Orissa High Court)
In the present writ petition, Orissa HC granted one more opportunity to the petitioner in view of provisio 81 (1) of Odisha VAT.
Petitioner alleged that appeal order no. 3623 dated 21.10.2023 mentioned in intimation dated 30.11.2024 was never communicated to petitioner as mandate of Rule 121 in Odisha VAT.
It was argued on behalf of the revenue that order dated 21.10.2024 was mentioned in the intimation which is part of the writ petition and hence was well in knowledge of the petitioner. Order dated 21.10.2024 was rectification made to the appeal order dated 24.04.2023 which was dispatched by post to the petitioner. Only discrepancy in the intimation is reference to the rectification order as appeal order.
It was argued by the petitioner that, impugned intimation talks about appeal order dated 21.10.2023. It was not served upon the petitioner. The rectification order is dated 21.10.2024. The rectification there was enhancement without giving opportunity of hearing by which there has been reduction in tax and increase in interest, but the aggregate demand remained the same.
After considering the submissions of both the parties, Hon’ble HC have held that appeal order no.3623 dated 21.10.2023 erroneously mentioned as appeal order no. 3623 dated 21.10.2024. The order reference has been correctly stated in the intimation, but the date carries a mistake. It is mistake committed by revenue in shape of typographical error in printing date of the order mentioned in impugned intimation. Petitioner’s contention is that the order mentioned in impugned intimation was not served. Proviso in sub-section (1) of section 81 says that an amendment, which has effect of enhancing an assessment or otherwise increase liability of the assessee shall not be made unless the authority has given notice to the assessee of its intention to do so and has allowed the assessee a reasonable opportunity of being heard. Impugned rectification order and intimation are hereby quashed and one more opportunity be granted to petitioner.
