Reassessment Order under OVAT Act Must Not Rely Solely on Tax Evasion Reports

Hindustan Tyre House Vs Dy. Commissioner of Sales Tax (Orissa High Court) The case of Hindustan Tyre House versus the Deputy Commissioner of Sales Tax before the Orissa High Court concerns the validity of an assessment/reassessment order dated 29.09.2014 passed by the Deputy Commissioner of Sales Tax (DCST) under the Odisha Value Added Tax (OVAT) Act. The petitioner sought to quash the assessment/reassessment order, the notice of demand, and the notice issued by the DCST. The petitioner’s counsel argued that the assessment/reassessment order was based solely on a fraud case report receiv...