https://www.taxtmi.com/caselaws?id=424869 An assessment under Section 9C of the Odisha Entry Tax Act, 1999 depends on service of the statutory notice in Form E-30 and the audit visit report in Form E27, because the audit report is the foundational material for initiating proceedings. Where those documents are not served on the dealer, the dealer is deprived of the basis of the demand and cannot effectively answer the case. The resulting non-compliance with the prescribed procedure goes to the validity of the assessment itself, and the levy of entry tax and the consequential penalty cannot be sustained. On that reasoning, the assessment was invalid and relief was granted to the assessee. en-us Wed, 06 Jul 2022 00:00:00 +0530 Mon, 11 Jul 2022 09:04:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424869 An assessment under Section 9C of the Odisha Entry Tax Act, 1999 depends on service of the statutory notice in Form E-30 and the audit visit report in Form E27, because the audit report is the foundational material for initiating proceedings. Where those documents are not served on the dealer, the dealer is deprived of the basis of the demand and cannot effectively answer the case. The resulting non-compliance with the prescribed procedure goes to the validity of the assessment itself, and the levy of entry tax and the consequential penalty cannot be sustained. On that reasoning, the assessment was invalid and relief was granted to the assessee. Case-Laws VAT and Sales Tax Wed, 06 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424869