https://www.taxtmi.com/caselaws?id=412600 Upfront collection of tax and penalty from a dealer during a surprise inspection was impermissible where no show cause notice had been issued and no assessment order had been passed. Section 73(10) of the Orissa Value Added Tax Act, 2004 requires opportunity of hearing and such further enquiry as may be necessary before penalty can be imposed, so collection at the inspection stage lacked authority of law. Reliance on the earlier sales tax provision was rejected because it operated in a different statutory setting. The dealer's alleged waiver was also not accepted, and the amount collected was directed to be refunded with applicable interest. en-us Mon, 20 Sep 2021 00:00:00 +0530 Wed, 22 Sep 2021 11:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412600 Upfront collection of tax and penalty from a dealer during a surprise inspection was impermissible where no show cause notice had been issued and no assessment order had been passed. Section 73(10) of the Orissa Value Added Tax Act, 2004 requires opportunity of hearing and such further enquiry as may be necessary before penalty can be imposed, so collection at the inspection stage lacked authority of law. Reliance on the earlier sales tax provision was rejected because it operated in a different statutory setting. The dealer's alleged waiver was also not accepted, and the amount collected was directed to be refunded with applicable interest. Case-Laws VAT and Sales Tax Mon, 20 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412600