https://www.taxtmi.com/caselaws?id=411309 A reassessment notice issued before the State framed the rules required by an earlier binding judicial direction was treated as invalid. The subsequent notification of the Orissa Sales Tax (Amendment) Rules, 2010 did not cure the defect in the premature notice. The Court also noted that the assessee could still challenge the reassessment and contest the validity of the later rules, including on limitation and other available statutory defences, if fresh proceedings were initiated after compliance with the rules. en-us Wed, 18 Aug 2021 00:00:00 +0530 Sat, 21 Aug 2021 08:34:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411309 A reassessment notice issued before the State framed the rules required by an earlier binding judicial direction was treated as invalid. The subsequent notification of the Orissa Sales Tax (Amendment) Rules, 2010 did not cure the defect in the premature notice. The Court also noted that the assessee could still challenge the reassessment and contest the validity of the later rules, including on limitation and other available statutory defences, if fresh proceedings were initiated after compliance with the rules. Case-Laws VAT and Sales Tax Wed, 18 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411309