M/s. Lohiya Motors (P) Ltd., Berhampur vs State Of Odisha Represented By Commissioner Of Sales Tax

Heard.

Admit.

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

“(i) Whether on the facts and in the circumstances of the case, the Tribunal is justified in maintaining the reassessment proceeding U/s.43 of the Act which has been initiated and completed without any prior assessment U/s.39, 40 and 42 of the Act?”

The above question is no longer res integra and stands covered by the decision dated 1st December, 2021 of this Court in STREV No.64 of 2016 (M/s. Keshab Automobiles v. State of Odisha) which was affirmed by the order dated 13th July, 2022 of the Supreme Court of India in SLP(C) No.9912 of 2022 (Deputy Commissioner of Sales Tax v. M/s. Rathi Steel and Power Ltd.).

In that view of the matter, the question framed is answered in the negative, i.e., in favour of the Petitioner/Assessee and against the Department. The impugned order of the Sales Tax Appellate Tribunal and the corresponding orders of the First Appellate Authority and the Assessing Authority are hereby set aside.

The revision petition is disposed of in the above terms.

..... ........................................