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2021 (3) TMI 1394 - HC - VAT and Sales TaxReopening of the assessment for the period 1st April, 2006 to 31st March, 2011 - Orissa Entry Tax Act - case reopened due to receipt of objection raised by the A.G., Odisha, Bhubaneswar - HELD THAT:- An order reopening the assessment must reflect the reasons for such reopening in the body of the order itself. The reasons cannot be supplied later. If the reason is simply due to the ‘objection raised by the A.G., Odisha’, it must state what the nature of such objection was. Only then will the assessee be in a position to answer the notice issued effectively. Since this basic principle has not been adhered to, the Court sets aside the impugned order reopening the assessment. Petition allowed.
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