https://www.taxtmi.com/caselaws?id=430574 Reassessment under Rule 12(4) of the Central Sales Tax (Odisha) Rules, 1957 requires the assessing authority to independently form an opinion, on information in its possession, that turnover has escaped assessment or an exemption was wrongly allowed. A reopening driven only by an audit objection, without recorded reasons or application of mind, was treated as a mechanical review of a concluded assessment and held without jurisdiction. The availability of an alternative statutory remedy did not bar writ relief because the action was alleged to be jurisdictionally defective and taken without satisfying the statutory precondition. The reassessment order and consequential refusal to rectify were therefore unsustainable. en-us Thu, 17 Nov 2022 00:00:00 +0530 Tue, 22 Nov 2022 23:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430574 Reassessment under Rule 12(4) of the Central Sales Tax (Odisha) Rules, 1957 requires the assessing authority to independently form an opinion, on information in its possession, that turnover has escaped assessment or an exemption was wrongly allowed. A reopening driven only by an audit objection, without recorded reasons or application of mind, was treated as a mechanical review of a concluded assessment and held without jurisdiction. The availability of an alternative statutory remedy did not bar writ relief because the action was alleged to be jurisdictionally defective and taken without satisfying the statutory precondition. The reassessment order and consequential refusal to rectify were therefore unsustainable. Case-Laws VAT and Sales Tax Thu, 17 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430574