https://www.taxtmi.com/caselaws?id=425207 Reassessment under Section 12(8) of the Orissa Sales Tax Act, read with Rule 23, requires the assessing authority to independently apply its mind and form an objective satisfaction that turnover has escaped assessment. An audit objection may trigger scrutiny, but it cannot substitute for the officer's own decision-making or compel reopening mechanically. Where the record shows that notices were issued only on the basis of an audit objection, without independent consideration of the facts, the jurisdictional requirement for reassessment is not satisfied and the notices and reassessment orders are invalid. en-us Wed, 13 Jul 2022 00:00:00 +0530 Tue, 19 Jul 2022 09:20:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425207 Reassessment under Section 12(8) of the Orissa Sales Tax Act, read with Rule 23, requires the assessing authority to independently apply its mind and form an objective satisfaction that turnover has escaped assessment. An audit objection may trigger scrutiny, but it cannot substitute for the officer's own decision-making or compel reopening mechanically. Where the record shows that notices were issued only on the basis of an audit objection, without independent consideration of the facts, the jurisdictional requirement for reassessment is not satisfied and the notices and reassessment orders are invalid. Case-Laws VAT and Sales Tax Wed, 13 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425207