2021 (10) TMI 932

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....ter is taken up in the vacation court. 2. The challenge in the present petition is to the Tax Recovery Notice (TRN) issued on 3rd September, 2021 by the Tax Recovery Officer, CT & GST, Assessment Unit, Gunupur in the Koraput Territorial Range at Jaypore. 3. The background facts are that an assessment order was passed on 24th October, 2017 by the Sales Tax Officer, Assessment Unit, Gunupur agains....

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.... neither any appeal was filed nor the demanded tax and penalty amount paid, resort was had by the Department to Section 50 (7), read with Section 50 (8) of the OVAT Act read with Rules 2 and 3 of Schedule "E‟ which lays down the procedure for recovery of tax. 5. Mr. Digambar Mishra, learned counsel for the Petitioner- Assessee submits that the impugned notice was served upon the Petitioner ....