https://www.taxtmi.com/caselaws?id=258577 Post-appeal reassessment under the Odisha Value Added Tax Act was governed by the extended limitation period in Section 49(2). Because the reassessment notice was issued after expiry of that period and not in the prescribed statutory form, the authority could not revive the reassessment power by a belated notice; the notice was therefore ineffective and non est in law. As a result, the petitioner was entitled to refund of the amount due together with applicable statutory interest. en-us Mon, 30 Mar 2015 00:00:00 +0530 Fri, 11 Mar 2016 13:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258577 Post-appeal reassessment under the Odisha Value Added Tax Act was governed by the extended limitation period in Section 49(2). Because the reassessment notice was issued after expiry of that period and not in the prescribed statutory form, the authority could not revive the reassessment power by a belated notice; the notice was therefore ineffective and non est in law. As a result, the petitioner was entitled to refund of the amount due together with applicable statutory interest. Case-Laws VAT and Sales Tax Mon, 30 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258577