M/S.Loknath Enterprises v. State Of Orissa

IN THE HIGH COURT OF ORISSA AT CUTTACK

STREV No.5 of 2018 M/s. Loknath Enterprises ....

Petitioner Mr. B. Panda, Advocate -versusThe State of Odisha ....

Opposite Party Mr. Sunil Mishra, Addl. Standing Counsel

CORAM:

THE CHIEF JUSTICE JUSTICE M. S. RAMAN Order No.

ORDER

29.11.2022 03.

Misc. Case No.10 of 2018

1. For the reasons stated therein, the filing of the certified copy of the Annexures 1, 2 & 4 is dispensed with.

2. The Misc. Case is disposed of.

STREV No.5 of 2018

3. Heard.

4. Admit.

5. The following question of law is framed for consideration by this Court:

"Whether in the facts and circumstances of the case, the Tribunal is legally correct to sustain the order passed U/s.43 of the OVAT Act unless the orders of assessment are made U/s.39, 42 or 44 of the OVAT Act?"

6. The above question stands answered in favour of the Assessee and against the Department by this Court vide the judgment dated 1st December, 2021 in STREV No.64 of 2016 (M/s. Keshab Automobiles v. State of Odisha).

7. The impugned order of the Tribunal and the corresponding order of the First Appellate Authority and the Assessing Officer are hereby set aside.

8. The STREV is allowed in the above terms. No order as to costs.

(Dr. S. Muralidhar) Chief Justice (M. S. Raman) Judge Aks/Laxmikant