Assessment u/s 42A of the OVAT Act in lieu of tax audit and audit-assessment for selected dealers

Commissioner of CT & GST, Odisha (At Cuttack), Finance Department, Government of Odisha issued a Notification No. 6963/CT dated 20.05.2024 regarding mode of assessment for selected list of dealers for FY 01.04.2022 to 31.03.2023.

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Commissioner of CT & GST, Odisha (At Cuttack)

(Finance Department, Government of Odisha)

No. 6963 /CT dated 20.05.2024

NOTIFICATION

In exercise of the power conferred under sub-section (1) of Section 42A of the Odisha Value Added Tax Act 2004, I, Sri Sanjay Kumar Singh, IAS, Commissioner of Sales Tax, do hereby notify for information of all concerned that, subject to the conditions provided below, the list of dealers as Annexed, shall be assessed u/s 42A of the OVAT Act in lieu of tax audit and audit-assessment.

Conditions

1. The said dealers shall be assessed as per provisions of Section 42A of the OVAT Act and Rule 49A of OVAT Rules.
2. The dealers shall be assessed for the period from 01.04.2022-31.03.2023.
3. The Additional Commissioner of the respective Ranges shall assign the dealers under their Range either to the Circle Officer or to any other officer of the Circle not below the rank of STO within seven days of issue of this notification.
4. The officers assigned with assessment should immediately issue notice to the dealers and complete the assessment as per the provisions of Section 42A read with Rule 49A of OVAT Act & Rules preferably within 30.11.2024. 
5. If any dealer(s), other than the list approved by the Commissionerate, are dealing in the six non GST goods and are proposed to be assessed U/s 42A of the OVAT Act, the Circle Head should immediately send proposal through the Range Head to the Commissionerate within fifteen days of this notification with proper justification.
6. If any dealer(s) in the list are shifted to other Circles, the concerned Range Head should immediately inform the Range Head where the dealer is located along with a copy to the Commissionerate. The jurisdictional Range Head should assign the case for assessment of such dealer(s) immediately without waiting for permission from the Commissionerate.
7. All actions, including assignment by Range Head to officers, issue of notice, issue of order of assessment etc. shall be made manually and not through VATIS.
8. Since the dealers selected for assessment U/s 42A of the OVAT Act are exclusively based on their transactions on six Non GST goods (MS/ HSD/ ATF/ Petroleum crude/ Natural Gas and Alcohol for Human Consumption), assessment of only VAT sales is to be taken up. Sales of other items by petrol pumps like lubricants etc. are taxable under GST and thus, detail verification of such aspects of the business may not be required.

Sanjay Kumarfigh, IAS
Commissioner of Sales Tax
Odisha, Cuttack

Memo No 6964 dated 20.05.2024

Copy in duplicate is forwarded to the Director, Printing, Stationery and Publication, Odisha, Madhupatna, Cuttack for publication in next issue of the Odisha Gazette.

This may be published in an extra ordinary Gazette & 25 copies of the same may please be supplied to this office. This may also be published in the next issue in the Odisha Commercial Tax Gazette. This is a statutory notification and shall bear SRO number.

Additional Corn Toner of CT & GST
(Revenue & Audit)

Memo No. 6965 dated 20.05.2024

Copy forwarded to CT & GST Circle Head (All Circles)/ CT & GST Range Head (All Territorial Ranges)/ CT & GST Assessment Units (All Assessment Units) for information and necessary action.

Additional Commissioner of CT & GST
(Revenue & Audit)

Memo No. 6966 dated 20.05.2024

Copy forwarded to Additional Commissioner of CT & GST (I for placing the notification in the CID web-site for general information.

Additional Commissioner of CT & GST
(Revenue & Audit)

Anneuxre-A

List for assessment selected for assessment u/s 42A for Tax Period 2022-23

Sl. No.	TIN	Dealer Name	Circle
1	21021305850	M/S SHAKTI ENTERPRISERS	Angul Circle
2	21113504257	AMAN RAJ SUMAN KUMARI	Angul Circle
3	21791303341	TALCHER EMPORIUM	Angul Circle
4	21933503903	M/S-RAMACHANDI FLY ASH BRICKS	Angul Circle
5	21951701341	M/S SUNIL KUMAR	Bargarh Circle
6	21211700584	M/S IFTIKHAR AHEMAD & ISRAR AHAMAD	Bargarh Circle
7	21684403764	SHIW PRASAD PRABHASH KUMAR	Bargarh Circle
8	21431700851	M/S MOINUDIN AHEMAD & ISRAR AHEMAD	Bargarh Circle
9	21381700442	M/S DILLIP KUMAR GUPTA	Bargarh Circle
10	21081708173	M/S HEMANTA KUMAR SAHU	Bargarh Circle
11	21164403274	MIS RUPESH KUMAR SAHU & SANJAY SAHU	Bargarh Circle
12	21371701078	MD. SAHID HUSSAIN AND MD. RAHAT HUSSAIN	Bargarh Circle
13	21241906838	M/S. SANJAYA PRASAD	Bhanjanagar Circle
14	21985100059	M/S. JOGENDRA PRASAD	Bhanjanagar Circle
15	21411104700	M/s The Orissa State Beverage Corporation Ltd	Bhubaneswar II Circle
16	21951201791	HINDUSTAN PETROLEUM CORPORATION LTD	Bhubaneswar II Circle
17	21211113540	RELIANCE INDUSTRIES LTD	Bhubaneswar III Circle
18	21275507413	GAIL India Limited	Bhubaneswar III Circle
19	21745507494	GAIL India Limited	Bhubaneswar III Circle
20	21131100198	RELIANCE INDUSTRIES LTD	Bhubaneswar III Circle
21	21861800185	M/S ANIL KUMAR SAHU	Bolangir Circle
22	21501800189	M/s. Rammurty Prasad	Bolangir Circle
23	21931800195	M/s. Uma Shankar Prasad	Bolangir Circle
24	21591800188	M/s. BALAJEE	Bolangir Circle
25	21294602101	M/S AVINASH ANAND	Bolangir Circle
26	21341900284	M/S. RAJESH PRASAD & PRADEEP KUMAR	Boudh Circle
27	21596700725	M/S. ASHIS KUMAR SAHU	Boudh Circle
28	21676700002	M/S. KRUSHNA CHANDRA SAHU	Boudh Circle
29	21621901585	Prabin Kumar Gupta	Boudh Circle
30	21961901786	MIS. BHISMA BHO	Boudh Circle
31	21261901589	M/S. LALIT KUMAR MEHER	Boudh Circle
32	21421901598	M/S. FAKIR MOHAN BEHERA	Boudh Circle
33	21171901590	M/S. DANARDHAN PARIDA	Boudh Circle
34	21711901584	M/S. GOKULANANDA SAHOO	Boudh Circle
35	21786701057	Out Still Liquor Shop	Boudh Circle
36	21901201770	BHARAT PETROLEUM CORPORATION LIMITED	Cuttack-I East Circle
37	21161705219	ANJAN KUMAR SAHU	Deogarh Circle
38	21055800862	SMT. RAJASHREE MISHRA	Dhenkanal Circle
39	21531906921	M/S. R. PAPA RAO	Gajapati Circle
40	21536801444	T HEMANTA CHOUDHURY HADDUBANIG 0 S MAIN SHOP	Gajapati Circle
41	21476800895	MURAL! FILLING STATION	Gajapati Circle
42	21556800269	M/S BISHNU PRIYA STORES	Gajapati Circle
43	21706801011	M/S SAI KRUPA FILLING STATION	Gajapati Circle
44	21934902740	SRI SAI ENTERPRISES	Ganjam-I Circle
45	21021907056	SMT. KALIA SETHI (EXCLUSIVE PRIVILAGE. HOLDER OF OUT STILL OFF SHOP)	Ganjam-II Circle
46	21831909278	M/S. SISIR KUMAR BISHOYI & SRI SAI STONE PRODUCT	Ganjam-II Circle
47	21725003978	M/S. SIMANCHAL SAHU	Ganjam-II Circle
48	21025003490	M/s GURU OUT STILL SHOPS BADA KUSASTHALI & KUSUMI	Ganjam-II Circle
49	21495004056	SRI DEBADULLAL SAHU AND ARDHENDU SUNDAR SAHU	Ganjam-II Circle
50	21891907887	M/S. ARJUN MARBLES	Ganjam-II Circle
51	21291907926	M/S. KANAMANA OUT STILL SHOP	Ganjam-II Circle
52	21871909256	MIS. SMT. GEETANJALI BISOYI	Ganjam-II Circle
53	21661908838	M/S. GOKHARKUDA OUTSTILL LIQUOR SHOP	Ganjam-II Circle
54	21441907601	M/S SMT SALMA KHAN OUTSTILL OFF SHOP & SALMA KHAN FLYASH BRICK INDUSTRY	Ganjam-II Circle
55	21601909259	M/S. RAGHUBEER PANIGRAHI	Ganjam-II Circle
56	21135004060	M/S – PREMANANDA SAHU	Ganjam-II Circle
57	21841300161	M/S INDIAN OIL CORPORATION LTD.(REFINERY PROJECT)	Jagatsinghpur Circle
58	21681700083	M/S HARIHAR PRASD SAHU	Jharsuguda Circle
59	21471700053	M/S GOPAL PRASAD	Jharsuguda Circle
60	21741700050	M/S SANTOSH KUMAR JAISWAL	Jharsuguda Circle
61	21561701604	M/S D.P. SAHU	Jharsuguda Circle
62	21341701725	M/S NALINI KANTA MOHANTY	Jharsuguda Circle
64	21964500125	KALLIA O.S.LIQUOR SHOP & BALITA O.S.LIQUOR SHOP	Jharsuguda Circle
65	21174500317	M/S BIRENDRA KUMAR JAISWAL	Jharsuguda Circle
66	21164503281	PRAMOD KUMAR JAISWAL	Jharsuguda Circle
67	21421705173	M/s-Laxman Das Rawlani O.S. Shop	Jharsuguda Circle
68	21491802086	M/s. Laxmi Narayan Mohanlal Gupta	Kalahandi Circle
69	21261806238	DURGA PRASAD SAHU & RAJESH KUMAR SAHU	Kalahandi Circle
70	21441802841	RISHI SAHU	Kalahandi Circl
71	21624803437	ALOK KUMAR	Kalahandi Circle
72	21291802487	M/s. Shyam Prasad Sahu	Kalahandi Circle
73	21471802388	M/s. Sailesh Ku. 5ahu	Kalahandi Circle
74	21954801364	M/s Rakesh Sahu	Kalahandi Circle
75	21841802524	M/s. SUBASH CHANDRA SAHOO	Kalahandi Circle
76	21051802231	M/s. Nimai kumar Sahoo	Kalahandi Circle
77	21834800848	M/S.BADKUTRU DESHI MADA DOKAN	Kalahandi Circle
78	21184803582	SOURAV JAISWA	Kalahandi Circle
79	21574803610	M/S. NEHA JAISWAL	Kalahandi Circle
80	21091800851	M/s.Shiv Prasad KasiPrasad	Kantabanjhi Circle
81	21971803568	M/S. RITESH SAHU	Kantabanjhi Circle
82	21781800229	M/S. BINOD KUMAR GUPTA	Kantabanjhi Circle
83	21024701141	Aruna Sai fuels	Kantabanjhi Circle
84	21511800814	M/s.Ramniwas Agrawal	Kantabanjhi Circle
85	21591800576	M/sBholanath Sahu	Kantabanjhi Circle
86	21081800226	M/S. BINOD KUMAR GUPTA ANANT KUMAR GUPTA	Kantabanjhi Circle
87	21384701137	M/S. RUPESH KUMAR AGRAWAL	Kantabanjhi Circle
88	21044701130	MALA DEVI AGRAWAL	Kantabanjhi Circle
89	21134701129	RADHESHYAM MEHER	Kantabanjhi Circle
90	21245903529	SHYAMSUNDARPUR IMFL OFF SHOP	Kendrapara Circle
91	21593701388	DINESH PARASAD SAHA	Keonjhar Circle
92	21661402886	M/s. Smt Indu Devi Gupta	Keonjhar Circle
93	21391601254	M/S KALIA SERVICE UNIT	Koraput Circle
94	21464100372	M/S. THEEDA RAMASWAMY	Koraput Circle
95	21591601629	M/S PRAKASH & COMPANY	Koraput Circle
96	21054102392	APS FILLING STATION	Koraput Circle
97	21614101114	M/S. PATRO FILLING STATION	Koraput Circle
98	21941600709	M/S. AMAR KUMAR SAHU	Koraput Circle
99	21504103163	M/S BSN FILLING STATION	Koraput Circle
100	21871601766	M/S SKENTERPRISES AND BMS FUELS	Malkangiri Circle
101	21641605627	M/S MADVI FILLING STATION	Malkangiri Circle
102	21751606488	M/S V.G.V.S. SINHA	Malkangiri Circle
103	21961605354	M/S DEEPAK KUMAR SAHU	Malkangiri Circle
104	21654000794	M/S RITESH SAHU	Mayurbhanj Circle
105	21041505174	M/S.KALPANA PUSTI	Mayurbhanj Circle
106	21874005038	KUSHO PRUSTY	Mayurbhanj Circle
107	21794002754	RAJESH KUMAR BEHERA	Mayurbhanj Circle
108	21564004966	SANTOSH KUMAR MOHANTY	Mayurbhanj Circle
109	21631502279	SAHU ENTERPRISES	Mayurbhanj Circle
110	21076600228	M/S SHREE SAI RAM KRISHNA FUELS	Nawarangpur Circle
111	21311602753	M/S JAYAN AUTO CARE	Nawarangpur Circle
112	21296601368	M/S SRI ARVIND FUELS	Nawarangpur Circle
113	21291602764	M/S. SHIV PRASAD SAHU AND SONS	Nawarangpur Circle
114	21461606502	M/S RISHI SAHU & RAJESH KUMAR SAHU	Nawarangpur Circle
115	21316600096	M/S MANYANK JAISWAL	Nawarangpur Circle
116	21056601112	RAZA FUELS	Nawarangpur Circle
117	21601803529	M/S RAJESH KUMAR SAHU	Nuapada Circle
118	21711802644	M/s.GOPAL PRASAD SAHU	Nuapada Circle
119	21511802754	M/s.Ritesh Sahu	Nuapada Circle
120	21201801518	ANIL KUMAR SAHU	Nuapada Circle
121	21411802615	M/s.Baldev Sahu & Sons	Nuapada Circle
122	21641802440	M/S SHANKARLAL AGRAWAL	Nuapada Circle
123	21071604340	M/S SUBHAS CHANDRA AGRAWAL	Rayagada Circle
124	21851600225	M/S. SANJAY KUMAR SAHU	Rayagada Circle
125	21544200820	M/S. BASANTI FILLING STATION	Rayagada Circle
126	21154200307	JAGANNATH FILLING STATION	Rayagada Circle
127	21531605154	SHIW PRASAD SAHU & SONS	Rayagada Circle
128	21124200275	KNK SONS & Co RETAIL OUTLET	Rayagada Circle
129	21901603059	MIS. BHAMINI OUTSTILL LIQUIOR SHOP	Rayagada Circle
130	21881603070	M/S. JAGANNATHPUR OUTSTILL LIQUIOR SHOP	Rayagada Circle
131	21645302200	SRI SUMIT KUMAR SAHOO	Rourkela-I Circle
132	21162000002	BAL KISHORE PRASAD JAISWAL	Rourkela-II Circle
133	21142003020	PRADEEP KUMAR AGARWAL	Rourkela-II Circle
134	21655403317	BIJAY KUMAR PERUA	Rourkela-II Circle
135	21785402906	BIKASH KUMAR JAISWAL / BONAI OS SHOP	Rourkela-II Circle
136	21051702806	Baldeo Sahu & Sons	Sambalpur-I Circle
137	21214301833	MOHD MOOSA WARSI & Q ZAMAN	Sambalpur-I Circle
138	21884300737	M/s DHIRENDRA PRASAD SAHU	Sambalpur-I Circle
139	21904302763	MIRA DEVI	Sambalpur-I Circle
140	21961703227	K.P Sahu & D.P Sahu	Sambalpur-II Circle
141	21521704730	MD AKHILAQUE ZAMAN	Sambalpur-II Circle
142	21481703782	Md. Zeyarat Ali	Sambalpur-II Circle
143	21771704156	Sagjori Out Still System	Sambalpur-II Circle
144	21081800032	M/S PRASANTA KUMAR SAHU	Sonepur Circle
145	21396401008	SARJAN SAHU	Sonepur Circle
146	21042006955	WASIM AKHTAR (WASIM AKHTAR)	Sundargarh Circle
147	21117001107	M/S S M A ENTERPRISES	Sundargarh Circle
148	21605400677	BINDU SAGAR DASH	Sundargarh Circle
149	21252004851	MANOHAR PRAJAPATI	Sundargarh Circle