2021 (12) TMI 1444 - HC - VAT and Sales Tax

Maintainability of reassessment under Section 43 of the OVAT Act - absence of completion of assessment under Sections 39, 40, 42 or 44 of the OVAT Act - HELD THAT - The present writ petition is allowed. Consequently, the impugned order of reassessment is hereby quashed.

Summary

The High Court of Orissa allowed the writ petition and quashed the impugned order of reassessment in view of the judgment in STREV No.64 of 2016 (M/s. Keshab Automobiles v. State of Odisha).