2022 (12) TMI 1393

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.... For the Respondent : Mr. S.K. Pradhan, ASC ORDER 1. While admitting the present revision petition of the Petitioner-Assessee against the impugned order dated 7th October, 2015 of the Odisha Sales Tax Tribunal (Tribunal) dismissing S.A. No.353 (VAT) of 2013-14 filed by the Assessee, this Court framed the following questions for consideration vide order dated 31st August, 2016: "I. ....

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.... 'erroneous claim of Input Tax Credit (ITC)', the Sales Tax Officer (STO), Ganjam-I Circle, Berhampur proceeded to impose penalty under Section 43(2) of the Odisha Value Added Tax Act, 2004 (OVAT Act) without actually coming to any conclusion that ITC with differential tax wrongly availed by the Petitioner-Assessee was "without reasonable cause". 3. As explained by this Court in National Alumin....