2023 (5) TMI 1316

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....R This matter is taken up through hybrid mode. 2. Heard Mr. R.P. Kar, learned counsel for the petitioner and Mr. Sunil Mishra, learned Standing Counsel for Revenue. 3. The petitioner has filed this writ petition seeking to quash the revisional order dated 22-6-2017 passed by opposite party no. 2 under Annexure-3, the order passed by the Commissioner of CT & GST dated 6-3-2019 under Annexu....

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.... disposed of on 20-12-2022. 5. Mr. Sunil Mishra, learned Standing Counsel for Revenue conceded that in view of the notification issued by the Commissioner of Sales Tax, Odisha dated 5-6-2018, the Additional Commissioner of Sales Tax (Appeal) has no power to make a suo motu revision under section 79 (1) of Odisha Value Added Tax Act, 2004. 6. Having heard learned counsel for the parties and a....

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...., 2018 itself. Therefore, at the time when the impugned suo motu revisional power was passed by the Addl. CST he was functioning as Addl. CST and not as JCST. Even in terms of the notification dated 5th June, 2018 the Addl. CST could have exercised the suo motu revisional power only if the order under revision was passed by the JCST or Dy. CST. Admittedly, in the present case, it is the STO who ha....