JINDAL STAINLESS LTD Vs. STATE OF ORISSA

JUDGEMENT

(1.) This writ petition has been filed with the following prayers:

(2.) Petitioner's case in a nutshell is that it is a company incorporated and registered under the Companies Act, 1956, having its registered office at O.P. Jindal Marg, Hisar,-125005 (Haryana) and its unit within the State of Orissa at Kalinganagar Industrial Complex, Duburi, P.O. Danagadi, Dist: Jajpur, Odisha State. The petitioner is engaged in setting up of an integrated Stainless Steel Plant as well as manufacture of Ferro Alloys. It is a registered dealer under the Odisha Value Added Tax Act, 2004 (for short, "OVAT Act"). It is paying substantial amount of tax and is listed as a Large Tax Unit (LTU).

(3.) The officers of the Investigation Wing of the Commercial Taxes Department visited the business premises of the petitioner on 01.10.2007 without disclosing their identity and authorization. On objection and protest, the petitioner was threatened with various coercive actions. The petitioner therefore, under duress, protest and compulsion, rendered necessary assistance to the said persons and provided all informations and documents sought for from it. Documents and files were seized and removed from the petitioner' premises. No seizure list of documents and files seized and removed from the petitioner's premises was prepared and a copy thereof was handed over to the petitioner. Audit was completed on the same day. On or about 1 st Week of January, 2008, the petitioner received a notice in VAT 306 enclosing copy of Audit Visit Report indicating the date of appearance before the Assistant Commissioner of Sales Tax, Jajpur Range, Jajpur Road on 10 th June, 2008. Pursuant to the above notice, the petitioner appeared and provided details required under the notice. The details were provided on various dates and last most important dates being 24.10.2008 and 15.11.2008. On or about 19/20.11.2008, the petitioner received the assessment order dated 20.10.2008 (Annexure-2). Being aggrieved by the said assessment order, the petitioner has filed the present writ petition.