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2022 (12) TMI 1376 - HC - VAT and Sales TaxViolation of Section 79(4)(b) of the Odisha Value Added Tax Act, 2004 (OVAT Act) - specific averment of the Petitioner that the very purpose of which notice under Section 79(4) of the OVAT Act was issued by the Commissioner was already the subject matter of the appeal before the JCST, and that the Department itself could have gone in appeal against the said order under Section 78 of the OVAT Act has remained uncontroverted - HELD THAT:- The present petition has been pending for over six years. In the circumstances, the Court sees no useful purpose being served in relegating the Petitioner at this stage to the Commissioner for an order on the impugned show cause notice, particularly since it appears to have been issued in violation of Section 79(4)(b) read with Section 79(5) of the OVAT Act. 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 affidavit that there is statutory bar under Section 79 (4) (b) of the VSAT Act to the Commissioner exercising suo-motu revisional power since the issue was already the subject matter of an appeal. The legal position being clear, this Court quashes the impugned notice dated 11th January, 2016 and all consequential proceedings - Petition disposed off.
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