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TMI Blog2025 (5) TMI 1359X X X X Extracts X X X X X X X X Extracts X X X X ..... u Sahoo, Senior Advocate assisted by Ms. Kajal Sahoo, Advocate For the Opposite Parties : Mr. Sunil Mishra, Standing Counsel for CT & GST Organisation ORDER 1. This matter is taken up through Hybrid mode. 2. Assailing the order dated 11.12.2024 passed by the Commissioner of Sales Tax, Odisha in Case No.CUII-88/V/2019-20 (Annexure-9), the petitioner has approached this Court craving to invoke ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed under Section 81 of the OVAT Act, a revision petition was preferred under Section 79(2) of the said Act before the Additional Commissioner of Sales Tax Territorial Range, Cuttack-II, Cuttack (delegatee) which was dismissed by order dated 07.03.2019 invoking power under Section 72(2) of the OVAT Act. Against the said order of dismissal, the petitioner carried the matter to the Commissioner of Sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... forms part of and relates to assessment order dated 16.01.2017. 6. It is conceded by the learned Senior Advocate that the revision petition under Section 79(2) of the OVAT Act before the Additional Commissioner of Sales Tax as well as the Commissioner of Sales Tax was mistake of advise of counsel. He submitted that for mistake of counsel, the petitioner should not suffer. Therefore, he requested ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... account of wrong advice. Indubitably, as counsel for both the parties ad idem that, the authorities under the OVAT Act should not have considered the revision petitions on merits and the Additional Commissioner of Sales Tax, Territorial Range, Cuttack-II, Cuttack and the Commissioner of Sales Tax, Odisha, Cuttack have no jurisdiction to entertain petitions under Section 79(2) of the OVAT Act agai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emand of tax with imposition of penalty, the petitioner is entitled to avail opportunity to ventilate its grievance before the forum provided under the OVAT Act. Therefore, liberty is reserved to the petitioner to avail appropriate alternative remedy as available under the OVAT Act, if it is so advised. 12. With the aforesaid observation, the writ petition stands disposed of. As a result of the d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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