Court Orders Refund for Unauthorized Tax Collection by STO in Cuttack Without Show Cause Notice Under Orissa VAT Act 2004.

Upfront collection of tax and penalty - SCN was not issued - whether Sales Tax Officer (STO) can collect upfront tax and penalty from the Petitioner at the time of a surprise inspection undertaken of his business premises without passing any assessment order? - Orissa Value Added Tax Act, 2004 (OVAT Act) - The Court holds that the collection of the tax and penalty by the STO, Cuttack from the Petitioner on 10th April, 2007 is without any authority of law. - The amount ordered to be refunded - HC .....

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