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Judgment
This mattter is taken up through hybrid mode.
Heard Mr. R.P. Kar, learned Senior Counsel alonng with Mr. M. Agarwalla, learned counsel appearing for the petitioner and Mr. S. Mishra, leaarned Standing Counsel appearing for the State-opposite party.
The petitioner has filed this revision petition against an order dated 08.08.20113 passed by the Odisha Sales Tax Tribunal, Cuttack in S.A. No.240 (V) of 2011-12 for the period from 01.04.2005 to 31.05.2009.
Upon heaaring learned counsel for the parties, the following question of law is framed for consideration:
“Whetheer on the facts and in the circumstances of the case, the order of assessment passed is barredd by limitationn, ante dated and without jurisdiction ?”
Mr. R.P. Kar, learned Senior Counsel appearing for the petitioner contended that the case of the petitioner is covvered by the ratio decided by this Court in M/s. Kripal alloys Steel (P) Ltd., Bargarh v. State of Odisha (STREV No.100 of 2013, disposed of on 06.07.2022)). Therefore, this STREV may be dispposed of in terms of the said order.
In view of the above, this Court disposes of this STREV in terms of the orrder dated 06.07.2022 passed in M/s. Kripal alloys Steel (P) Ltd., Bargarh (supra) answering the question framed in the negative by holding that in the absence of any explanation for the delay in service of the assessment order on the Assessee, the Tribunal oughtt to have held the assessment to be barred by limitation in terrms of Rule 12(7) of the CST (Orissa) (Rules), 1957. Accordingly, this Court sets aside the order dated 08.08.2013 passed by the Odisha Sales Tax Tribunal, Cuttack in S.A. No.240 (V) of 2011-12.
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