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Judgment
OVTA No.1 of 2021
This matter is taken up by video conferencing mode.
Admit.
Mr. S. Padhy, Advocate, appearing for the Department accepts notice of admission of the appeal. A complete set of the papers has already been
served on him.
I.A.No. 1 of 2021
Mr. J. Sahoo, learned Senior counsel for the Appellant points out that the Appellant/Assessee’s appeal against the reassessment order passed
by the Deputy Commissioner Sales Tax (DCST), Bargarh Circle, Bargarh for the period 1st October, 2015 to 3t0h September, 2016 was partly
allowed by the Additional Commissioner of Sales Tax (Appeal) by the order dated 29th June, 2018, in terms of which the Appellant was to get a
refund of Rs.2,25,277/-. After allowing the said order to attain finality, without further challenging it, the Commissioner decided to exercise the suo
motu revisional power under Section 79 (1) of the Odisha Value Added Tax Act, 2004 which resulted in his passing the impugned order dated 29th
September, 2021 raising a demand of Rs.51.55 lakhs. It is pointed out by Mr. Sahoo that the issue discussed in the impugned order was very much
part of the original appellate order and therefore there was no valid justification for the Commissioner to exercise the suo motu revisional power.
Till the next date of hearing, no coercive steps shall be taken against the Appellant.
The re-assessment record be requisitioned for the next date.
List on 27th April,2022.
As the restrictions due to resurgence of COVID-19 situation are continuing, learned counsel for the parties may utilize a printout of the order
available in the High Court’s website, at par with certified copy, subject to attestation by the concerned advocate, in the manner prescribed vide
Court’s Notice No.4587, dated 25th March, 2020, modified by Notice No. 4798, dated 15th April, 2021, and Court’s Office Order circulated
vide Memo Nos. 514 and 515 dated 7th January, 2022.
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