Orissa HC Directs Approaching AO for Tax Dues Dispute

MMTC Ltd. Vs Deputy Commissioner of Sales Tax and others (Orissa High Court) Introduction: In a recent case, MMTC Ltd. Vs Deputy Commissioner of Sales Tax and others, the Orissa High Court held that disputes concerning the payment of tax dues are not suitable for resolution in a writ court. Instead, the court directed the petitioner to take their grievance to the Assessing Officer. Analysis: The writ petition was filed to challenge the assessment order and demand notice issued by the Revenue authority. After the court vacated an earlier interim order, the petitioner deposited the full demanded...