2023 Supreme(Ori) 95

IN THE HIGH COURT OF ORISSA AT CUTTACK
S. Muralidhar, M.S.Raman, JJ.
Paras Enterprises – Appellant
Versus
State of Orissa – Respondent
STREV No. 42 of 2021
Decided On : 30-01-2023

Failure to communicate acceptance of self-assessment return can lead to setting aside of the impugned orders.

Headnote:

Acceptance of Returned Filed by Self-Assessment - Communication Failure - The court set aside the impugned order of the Tribunal and corresponding orders due to the failure of the department to communicate the acceptance of the returned filed by self-assessment to the Petitioner-Assessee. The judgment of the court in M/s. Keshab Automobiles v. State of Odisha and subsequent orders affirmed by the Supreme Court influenced the decision in favor of the Assessee.

Fact of the Case:

The acceptance of the returned filed by way of self-assessment was not communicated to the Petitioner-Assessee by the Department.

Finding of the Court:

The court found in favor of the Assessee due to the failure of the department to communicate the acceptance of the returned filed by self-assessment. The impugned order of the Tribunal and corresponding orders were set aside.

Issues: Communication failure regarding acceptance of self-assessment return

Ratio Decidendi: Failure to communicate acceptance of self-assessment return led to setting aside of the impugned orders.

Final Decision: The impugned order of the Tribunal and the corresponding orders are set aside. The revision petition is disposed of in favor of the Assessee.