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Judgment
Heard learned counsel for the Parties.
Admit.
The following question is framed for consideration by this Court:
“Whether in view of the judgment of this Court dated 28th November, 2022 in W.P.(C) No.10349 of 2016 (M/s. Pawanjay Sponge Iron Limited v. The Deputy Commissioner of Sales Tax), the impugned order of the Tribunal and the corresponding orders of the DCST and Assessing Officer are required to be set aside?”
It is seen from the impugned order of the Tribunal that although the Petitioner did plead that it was covered by the judgment of this Court in M/s. Keshab Automobiles v. State of Odisha, MANU/OR/0580/2021, the Tribunal noted that such a ground had not been raised earlier by the Petitioner and that there was in fact a computer generated acknowledgment of the self-assessment return filed under Section 39 of the Odisha Value Added Tax Act, 2004 (OVAT Act).
As explained by this Court in M/s. Pawanjay Sponge Iron Limited (supra), it is not enough that an acknowledgement is prepared but it has to be communicated to the Assessee. In para 9 of the said judgment, it was observed as under:
“9. Consequently, what is envisaged under Section 39 (2) of the OVAT Act is not a mere computer generated acknowledgement of the return filed but some degree of application of mind by the Department to find out if the return filed is ‘in order’. The computer generated acknowledgement produced before the Court does not indicate if the Department found the return filed by way of self-assessment to be ‘in order’. Consequently, the Court does not consider this case to be different from the facts in Keshab Automobiles (supra) and holds that it is covered by the said judgment. Consequently, the impugned assessment order as far as it concerns the period i.e. 1st April, 2014 to 31st March, 2015 is hereby quashed.”
In that view of the matter, the question of law framed by this Court is answered in favour of the Assessee and against the Department. Consequently, the impugned order of the Tribunal and the corresponding orders of the DCST and the Assessing Officers are hereby set aside.
The revision petition is accordingly disposed of.
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