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Judgment
Considering that there is an efficacious remedy of an appeal statutorily provided to the Petitioner to enable it to challenge the impugned reassessment order dated 15th March, 2019 passed by the Deputy Commissioner of Sales Tax, Dhenkanal Circle, Dhenkanal under Section 43 of the Orissa Value Added Tax Act, 2004 for the period 1st October, 2015 to 30th June, 2017, the Court observes that the Petitioner if so chooses, it can avail the said statutory remedy of an appeal.
If such appeal is filed not later than 2nd May, 2023 accompanied by an application for condonation of delay explaining the delay on account of the pendency of the present petition, it will be considered in accordance with law by the Appellate Authority. The Petitioner is permitted to urge all the pleas, raised in the present petition including the ones raised in the additional affidavit before the Appellate Authority. It will be open to the Petitioner to request for expeditious disposal of the appeal.
The originals be returned to the Petitioner subject to it being substituted by attested photocopies thereof.
The writ petition is accordingly disposed of. The Court clarifies that it has not expressed any view in the matter.
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