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TMI Blog2022 (5) TMI 1192X X X X Extracts X X X X X X X X Extracts X X X X ..... April, 2022 passed in revision case No.BH-IIAST-223 to 224E of 2017-18 by the Commissioner of Sales Tax, Odisha. 3. Challenging the assessment order dated 27.04.2015 formulated by the Deputy Commissioner of Sales Tax, Bhubaneswar-II Circle, Bhubaneswar raising a demand of Rs.39,05,216/- for the period from 1st December, 2014 to 31st August, 2015 under Section 10 the Odisha Entry Tax Act, 1999 (for short "the OET Act"), the Petitioner preferred to avail the remedy of appeal under Section 16 before the Additional Commissioner of Sales Tax (Appeal) South Zone, Berhampur which has come to be dismissed vide Order dated 28th April, 2017. 4. The Petitioner carried the matter further in second appeal before the Odisha Sales Tax Tribunal by way of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e facts of this case and directed for stay the realization of Rs.26,72,018/-comprising of interest and penalty) during the pendency of second appeal before the Odisha Sales Tax Tribunal. 8. The counsel for the Petitioner drawing attention to paragraph 14 of the writ petition submitted that prior to COVI-19 Pandemic period when the matter was posted for hearing, the same were not being taken up in spite of the petitioner was present before the Commissioner. During the pandemic period when the matter was posted for hearing, the petitioner was prevented from appearing for the justified cause. It has been averred in the writ petition that on the last occasion when the matter appears to have been posted on 5th April, 2022, "the notice was recei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting interest as also the penalty. 11. This Court is satisfied that the Petitioner has been diligently pursuing its matter (apparent from documents act Annexure-8 series. It was given short notice for appearing before the Commissioner of Sales Tax in connection with hearing and the nonappearance was on account of non-availability of his lawyer in the station, which fact remained uncontroverted at the time of hearing of present petition. 12. Without entering into the merits of the matter, this Court feels that ends of justice would be best served if the Petitioner is relegated to the authority-Commissioner of Sales Tax by setting aside ex parte Order dated 5th April, 2022 passed in revision case No. BH-IIAST- 223 to 224E/ 2017-18. This Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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