Enhancement in rectification without providing opportunity: Orissa HC quashed VAT order

Hindustan Coca-Cola Beverages Pvt. Ltd. Vs Commissioner (Orissa High Court) In the present writ petition, Orissa HC granted one more opportunity to the petitioner in view of provisio 81 (1) of Odisha VAT. Petitioner alleged that appeal order no. 3623 dated 21.10.2023 mentioned in intimation dated 30.11.2024 was never communicated to petitioner as mandate of Rule 121 in Odisha VAT. It was argued on behalf of the revenue that order dated 21.10.2024 was mentioned in the intimation which is part of the writ petition and hence was well in knowledge of the petitioner. Order dated 21.10.2024 was rect...