TaxTMI 
TaxTMI 
2026 (4) TMI 510
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....irst appeal during the pendency of the second appeal before the Odisha Sales Tax Tribunal, the petitioner has approached this Court by way of filing this writ petition beseeching indulgence invoking provision under Articles 226 and 227 of the Constitution of India. 2. The petitioner, stated to have effected inter alia inter-State sales during the tax periods from 1st July, 2012 to 31st March, 2014. In the audit assessment undertaken under Section 42 of the Odisha Value Added Tax Act, 2004 (for short, "the OVAT Act"), Rule 12 of the Central Sales Tax (Odisha) Rules, 1957 and the Odisha Entry Tax Act, 1999 (for short, "the OET Act") though certain declarations in Form-C and export documents were furnished, in absence of production of grade....
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....the Commissioner of Sales Tax as provided under sub-section (7) of the Section 17 of the OET Act. 3.1. It is further submitted that the Commissioner vide order dated 16th February, 2026 without appreciating the fact of submission of statutory declarations in Form-C covering inter-State sales to the extent of Rs.240,32,35,787/- before the assessing authority in proper perspective and she did not show inclination to grant stay of realization of balance demand amount during pendency of the second appeal before the Odisha Sales Tax Tribunal, notwithstanding that the dealer had deposited 20% of the demanded tax during the pendency of the first appeal in terms of sub-section (4) of Section 16 of the OET Act. 4. Learned Standing Counsel appe....
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.... and the records available, it is observed that the demand confirmed by the First Appellate Authority is primarily based on non-submission of mandatory statutory documents, including "C" Forms and mining permits. The dealer has failed to produce these documents either before the Assessing Officer or before the First Appellate Authority. It is further noticed that the matter is presently pending before the Hon'ble Odisha Sales Tax Tribunal, Cuttack, for necessary adjudication. Considering the magnitude of suppression determined and the absence of prima facie merit the dealer's submissions at this stage, the undersigned does not find any cogent grounds to grant any stay on the realization of the assessed demand. Accordingly,....
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....mmissioner of Sales Tax to stay the realization of outstanding demanded tax as a result of disposal of appeal under Section 16(7) before the learned Odisha Sales Tax Tribunal. Having noticed that the dealer failed produce material evidence before the audit team, the assessing authority as also the appellate authority, the Commissioner of Sales Tax declined to grant stay realization of the balance demanded tax. 8. Be that as it may, taking into consideration the submission of the learned Senior Advocate that the petitioner has deposited 20% of the tax demanded by virtue of the assessment order framed under Section 9C of the OET Act during the pendency of the first appeal in terms of sub-section (4) of Section 16 of the OET Act, in order t....