Orissa High Court
M/S. Shyam Metalics & Energy vs The Commissioner Of Commercial .... ... on 19 July, 2022
Author: R.K.Pattanaik
Bench: R.K.Pattanaik
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IN THE HIGH COURT OF ORISSA AT CUTTACK
W.P.(C) No.7296 of 2013
M/s. Shyam Metalics & Energy .... Petitioner
Ltd., Sambalpur
Mr. S.P. Mishra, Sr. Advocate
-versus-
The Commissioner of Commercial .... Opp. Parties
Taxes, Odisha and others
Mr. S.S. Padhy, ASC
CORAM:
THE CHIEF JUSTICE
JUSTICE R.K.PATTANAIK
ORDER
Order No. 19.07.2022
07. 1. One of the issues raised in the present petition is whether the Assessing Officer could have exercised jurisdiction under Section 10(3) of the OET Act, 1999 when there is no assessment order as such. It is pointed out that in the first instance there was a self assessment by the dealer in terms of Section 9(1) read with 9(2) of the OET Act, 1999 and there was no order as such was passed by the Assessing Officer in respect thereof.
2. It is pointed out that this very issue namely whether there can be reassessment order without there being an assessment order is pending before the Larger Bench of this Court.
3. List this matter along with W.P.(C) No.7458 of 2015 with the said batch of petitions before the Larger Bench.
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4. The interim order passed earlier shall continue till the next date.
(Dr. S. Muralidhar) Chief Justice (R.K. Pattanaik) Judge KC Bisoi Page 2 of 2