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OVAT: Reopening of assessment based on mere objection of AG (Audit) is invalid
Case Law Details
- Case Name
- R.K. Industries Vs State of Odisha (Orissa High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Orissa High Court
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R.K. Industries Vs State of Odisha (Orissa High Court)
The factual finding by the JCST was that the reopening of the assessment was done by the AO by simply accepting the objection of the AG (Audit) without forming independent opinion on whether such objection by the AG (Audit) was correct or not. There was no recording by the Addl. STO about being satisfied independently then there was escapement of taxable turnover. The legal position in this regard has been explained by this Court in Indure Ltd. v. Commissioner of Sales Tax, [2006] 148 STC 61 (Orissa) where it has been held...
