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ORISSA HIGH COURT : CUTTACK
HARISH TANDON, CJ, MURAHARI SRI RAMAN
Bharat Sanchar Nigam Limited – Appellant
Versus
Additional Commissioner Of CT And GST – Respondent
| Table of Content |
|---|
| 1. details of the assessment and subsequent revision orders. (Para 1 , 2) |
| 2. arguments presented concerning jurisdiction and alternative remedies. (Para 3 , 4 , 5) |
| 3. discussion on the interpretation of statutory provisions and delegation of powers. (Para 6 , 7 , 8 , 9) |
| 4. clarification on jurisdictional facts and the court's reluctance to delve into merits. (Para 10) |
| 5. conclusion of the writ petition directing to pursue alternative remedies. (Para 11 , 12) |
JUDGMENT :
a. Demand notice dated 30th June, 2025 (Annexure-3) issued by the Sales Tax Officer, CT& GST Circle, Cuttack-I West, Cuttack;
c. Show-cause notice dated 18th March, 2025 (Annexure-1) issued by the Additional Commissioner of CT & GST, CT & GST Territorial Range, Cuttack-I, Cuttack under Section 23(4) of the Odisha Sales Tax Act, 1947 (for convenience, “the OST Act”) in connection with the assessment Order dated 4th June, 2022 passed by the Sales Tax Officer, CT & GST Circle, Cuttack-I, Cuttack under Section 12(5) of the OST Act pertaining to the assessment year 1996-97 (1st December, 1996 to 31st March, 1997).
2. The Petitioner, Government of India Undertaking, was subjected to assessment pertaining to Assessm
The court affirmed that once a delegated authority has exercised revisionary powers under the OST Act, the original authority cannot reinitiate proceedings, ensuring that statutory appeals remain the....
Invalid delegation of powers and lack of jurisdiction of the Addl. CST under the OVAT Act.
The assessment under Section 42 of the Odisha Value Added Tax Act is invalid if based on an Audit Visit Report submitted after the statutory deadline, thus protecting the integrity of tax procedures.
The revisional powers under the Sales Tax Act are distinct from assessment powers, allowing for the correction of illegalities without infringing on the assessment of escaped turnover.
Delegation of authority in taxation must strictly adhere to statutory provisions, maintaining clear distinctions between audit, assessment, and collection roles.
“there is difference between existence of jurisdiction and exercise of jurisdiction. The existence of jurisdiction is reflected by the fact of amenabilities of the jurisdiction to attack in the colla....
A Deputy Commissioner can order reopening of assessments under CST Act Section 9(2A), without invalidating prior assessment orders, ensuring due process is followed.
Point of Law : Though appointed (clearly with reference to section 4 of the Act, no function came to be entrusted to them under the Customs Act, in absence of any sub-delegation made in their favour ....
Mandatory service of notice under tax law is crucial to validate assessment; failure vitiates proceedings and necessitates fresh assessment.
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