OVAT: Revisional Jurisdiction cannot be invoked if  Remedy of Appeal u/s 78 is available

Krishna Solvent Extraction Pvt. Ltd. Vs Commissioner of Sales Tax (Orissa High Court)

1. The present appeal questions an order dated 28^th September, 2021 passed by the Commissioner of Sales Tax, Odisha by way of a Suo motu Revision under Section 79(1) of the OVAT Act, 2004 for the period 1^st October, 2015 to 30^th September, 2016, thereby setting aside an order dated 29^th June, 2018 of the Additional Commissioner of Sales Tax (Appeal), North Zone, Sambalpur in First Appeal Case No.AA-40(V)/2018-19.

2. This appeal already stood admitted by the order dated 19^th January, 2022.

3. The following question is framed for consideration:-

“Whether despite remedy of an Appeal under Section 78 of the OVAT Act being available to the Department against the order of the Appellate Authority in favour of the Assessee, the Commissioner could have exercised suo motu revisional power under Section 79(1) of the OVAT Act?”

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