2019 (7) TMI 1887 - HC - VAT and Sales Tax

Jurisdiction - unilateral demand of tax and interest for different periods ranging from 2000-01 2001-02 2002-03 and 2003-04 under the Odisha Sales Tax Act 1947 - violation of principles of natural justice - HELD THAT - On perusal of record more particularly the order impugned herein it reveals that the order of re-computation has been passed without issuance of notice and extending opportunity of hearing to the petitioner. The order under Annexure-2 is required to be quashed and set aside on the ground of violation of principle of natural justice - Petition allowed.

Summary

The High Court of Orissa quashed an order demanding tax and interest for different periods under the Odisha Sales Tax Act, 1947 due to lack of jurisdiction and violation of natural justice. The court directed the tax authority to issue notice and provide a hearing before passing a reasoned order. The writ petitions were allowed on this ground.