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IN THE HIGH COURT OF ORISSA AT CUTTACK
HARISH TANDON, MURAHARI SRI RAMAN
Paradeep Phosphates Ltd. – Appellant
Versus
Commissioner of Sales Tax – Respondent
| Table of Content |
|---|
| 1. jurisdiction of the court based on writ application. (Para 1) |
| 2. factual background of the petitioner and the assessment process. (Para 2) |
| 3. arguments made by the petitioner regarding reassessment. (Para 4 , 5) |
| 4. court's analysis of the compliance and procedure in the reassessment. (Para 6) |
| 5. reasoning behind the court's final decision on the reassessment. (Para 7 , 8) |
| 6. conclusion and order to quash the reassessment. (Para 9 , 10 , 11) |
JUDGMENT :
MURAHARI SRI RAMAN, J.
Propriety, legal sanctity, authority and jurisdiction in framing assessment under Section 10 of the Odisha Entry Tax Act, 1999 (for brevity, "OET Act") vide Order dated 12.07.2024 in Form E-7 (Rule 16 of the Odisha Entry Tax Rules, 1999, for short "OET Rules") by the Joint Commissioner of Commercial Tax and Goods and Services Tax Circle, Paradeep (Annexure-9) for the tax periods from 01.04.2005 to 28.02.2006 in connection with Notice dated 08.09.2023 in Form E-32 [Rule 15D(1) of the OET Rules] vide Annexure-8 being questioned by way of the instant writ petition, the petitioner craves for grant of following relief(s) showing indulgence of this Court by exercise of power under Articles 226 and 227 of th
Reassessment notices served beyond the statutory limitation period are invalid, and authority must strictly adhere to procedural mandates specified in the law.
The assessment under Section 42 of the Odisha Value Added Tax Act is invalid if based on an Audit Visit Report submitted after the statutory deadline, thus protecting the integrity of tax procedures.
Reassessment proceedings under the Uttar Pradesh Value Added Tax Act can only be initiated for turnover escapement, and not for reversing input tax credit, which is treated as an allowance rather tha....
Point of Law : Income escaping assessment - Procedure for Assessment - Failure to arrive at conclusion Section 144C proceeding cannot become ruse for initiating proceedings under Section 147/148 of A....
Notices issued under the old regime must comply with new provisions under Section 148A, and reassessment actions are invalid if they do not meet the threshold or proper authority approval.
Issuance of notice u/s.143(2) is mandatory and sine qua non for valid reassessment u/s.143(3) r.w.s.147; its absence renders assessment void ab initio.
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