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Judgment
The present writ petition has been pending since 2014. One of the grounds on which the impugned assessment order under Section 43 of the OVAT Act has been challenged is that it was not preceded by a communication by the Department to the Dealer of the acceptance of his self-assessment under Section 39 of the OVAT Act. Till date, no reply has been filed in the present petition, although notice was issued way back on 23rd February, 2015.
It is seen from the impugned assessment order dated 20th November, 2014 that the above fact is admitted by the Department. The relevant sentence reads “the dealer has not been assessed under Section 42 of the OVAT Act. So the returns filed under Section 33 of the OVAT Act are accepted as self-assessed under Section 39 of the OVAT Act”.
It is not disputed that the acceptance of the returns by way of self-assessment has not been communicated to the Petitioner-Dealer. Following the judgment of this Court in Keshab Automobiles v. State of Odisha (Order dated 1st December, 2021 in STREV No.64 of 2016) which has been affirmed by the Supreme Court by its order dated 13th July, 2022 in SLP(C) No.9912 of 2022 (Deputy Commissioner of Sales Tax v. M/s. Rathi Steel and Power Ltd.), this Court quashes the impugned assessment order and the consequential demand notice.
Accordingly, the writ petition is disposed of in the above terms.
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