Reopening of concluded assessment merely on audit objection is impermissible

Birsa Minerex Vs Sales Tax Officer and another (Orissa High Court)

Orissa High Court held that concluded assessment could not be reopened by the Assessing Authority merely on the basis of audit objection.

Facts-

The petitioner approached this court as being aggrieved by the Audit Assessment concluded by the Sales Tax Officer, Barbil Circle, Barbil for the tax periods from 01.07.2007 to 31.03.2010, wherein the claim of exemption of penultimate sale in course of export under Section 5(3) of the CST Act was allowed on appreciation of Certificate of Export in Form H required to be furnished under Rule 12(10) of the Central Sales Tax (Registration and Turnover) Rules, 1957 to the extent of Rs.12,23,71,036/- as against disclosed total turnover of Rs.12,64,00,682/- representing such sales. The petitioner mainly contended that the re-assessment is illegal and need to be set aside.

Conclusion-

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