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2022 (12) TMI 1376
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....ti Satpathy, Advocate For the Respondent : Mr. Susanta Kumar Pradhan, ASC ORDER Dr. S. Muralidhar, CJ. 1. The short ground on which the impugned notice dated 11^th January, 2016 issued by the Commissioner of Commercial Taxes, Odisha, Cuttack to the present Petitioner has been challenged, is that it is a violation of Section 79(4)(b) of the Odisha Value Added Tax Act, 2004 (OVAT Act). ....
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....our years later, the impugned notice dated 11th January, 2016 was issued by the Commissioner invoking the suo motu power of revision under Section 79 (1) of the OVAT Act for the said period on the ground that the deduction allowed by the JCST was erroneous and prejudicial to the interests of the Revenue. 5. Section 79 (4) (b) and Section 79 (5) of the OVAT Act read as under: "79. Revis....
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....tself could have gone in appeal against the said order under Section 78 of the OVAT Act has remained uncontroverted. In terms of Section 79(4)(b) read with Section 79(5) of the OVAT Act there is a clear statutory bar to the Commissioner exercising suo motu revisional power in such circumstances. 7. In response to the notice issued in the present petition, a counter affidavit has been filed by t....
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....)(b) read with Section 79(5) of the OVAT Act. 10. The counter affidavit fails to answer to the principal ground of challenge viz., that despite there being available to the Department the remedy of an appeal in terms of Section 78 of the OVAT Act, the Commissioner has chosen to exercise suo motu revisional power under Section 79 (1) of the OVAT Act. Further, there is no denial in the counter af....