Court Orders Refund for Unauthorized Tax Collection by STO in Cuttack Without Show Cause Notice Under Orissa VAT Act 2004.

Court Orders Refund for Unauthorized Tax Collection by STO in Cuttack Without Show Cause Notice Under Orissa VAT Act 2004. https://www.taxtmi.com/highlights?id=59773 Upfront collection of tax and penalty - SCN was not issued - whether Sales Tax Officer (STO) can collect upfront tax and penalty from the Petitioner at the time of a surprise inspection undertaken of his business premises without passing any assessment order? - Orissa Value Added Tax Act, 2004 (OVAT Act) - The Court holds that the collection of the tax and penalty by the STO, Cuttack from the Petitioner on 10th April, 2007 is without any authority of law. - The amount ordered to be refunded - HC en-us Wed, 22 Sep 2021 11:46:35 +0530 Wed, 22 Sep 2021 11:46:35 +0530 TaxTMI RSS Generator Court Orders Refund for Unauthorized Tax Collection by STO in Cuttack Without Show Cause Notice Under Orissa VAT Act 2004. https://www.taxtmi.com/highlights?id=59773 Upfront collection of tax and penalty - SCN was not issued - whether Sales Tax Officer (STO) can collect upfront tax and penalty from the Petitioner at the time of a surprise inspection undertaken of his business premises without passing any assessment order? - Orissa Value Added Tax Act, 2004 (OVAT Act) - The Court holds that the collection of the tax and penalty by the STO, Cuttack from the Petitioner on 10th April, 2007 is without any authority of law. - The amount ordered to be refunded - HC Highlights VAT and Sales Tax Wed, 22 Sep 2021 11:46:35 +0530 https://www.taxtmi.com/highlights?id=59773