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Orissa High Court

M/S. Bhadrak Timber Depot vs The Commissioner Of Commercial .... ... on 17 January, 2023

Author: M. S. Raman

Bench: M. S. Raman

                     IN THE HIGH COURT OF ORISSA AT CUTTACK


                                     W.P.(C) No.27285 of 2017

              M/s. Bhadrak Timber Depot                 ....           Petitioner
                                            Mr. Aditya Singh Mohanty, Advocate

                                     -versus-
              The Commissioner of Commercial ....     Opposite Parties
              Taxes, Odisha & Others
                                              Mr. Sunil Mishra, ASC


                         CORAM:
                         THE CHIEF JUSTICE
                         JUSTICE M. S. RAMAN

                                          ORDER

17.01.2023 Order No.

06. 1. Learned counsel for the Petitioner states that the challenge to the impugned order dated 6th March, 2017 passed by the Joint Commissioner of Sales Taxes, Balasore Range, Balasore, dismissing the Petitioner's revision petition is essentially on the ground that the manner of furnishing the details of the stock held by the dealer as required under Section 65(1-a) of the Odisha Value Added Tax Act, 2004 (for short "the OVAT Act") was not indicated in Rule 73 of the OVAT Rules, 2005 or anywhere else. Therefore, the Petitioner was not in a position to comply with the provision. It is accordingly submitted that the penalty under Section 65(2) of the OVAT Act was not justified.

2. Mr. Sunil Mishra, learned Additional Standing Counsel appearing for Department seeks some time to obtain instructions. At his request, list on 24th April, 2023.

3. The interim order passed earlier shall continue till the next date.

(Dr. S. Muralidhar) Chief Justice (M. S. Raman) Judge Laxmikant Page 2 of 2