https://www.taxtmi.com/caselaws?id=280940 The court quashed assessment orders dated June 30, 2003, for the assessment years 1996-97, 1997-98, and 1998-99, as they were issued beyond the one-year limitation period set by sub-rule (3) of rule 28 under section 12(8) of the Orissa Sales Tax Act, 1947. The court held that the reassessment proceedings should have been completed within one year from the rule's commencement on July 21, 2001, as the notices were issued before this date. Consequently, the assessment orders were deemed to lack jurisdiction, and the writ petitions were allowed without costs, annulling the assessment orders for the relevant years. en-us Tue, 24 Apr 2018 00:00:00 +0530 Tue, 18 Apr 2023 12:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280940 The court quashed assessment orders dated June 30, 2003, for the assessment years 1996-97, 1997-98, and 1998-99, as they were issued beyond the one-year limitation period set by sub-rule (3) of rule 28 under section 12(8) of the Orissa Sales Tax Act, 1947. The court held that the reassessment proceedings should have been completed within one year from the rule's commencement on July 21, 2001, as the notices were issued before this date. Consequently, the assessment orders were deemed to lack jurisdiction, and the writ petitions were allowed without costs, annulling the assessment orders for the relevant years. Case-Laws VAT and Sales Tax Tue, 24 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280940