https://www.taxtmi.com/caselaws?id=789790 Reassessment under the Odisha Entry Tax Act, 1999 must be initiated within the statutory limitation period counted from the end of the relevant year, and belated communication of acceptance of self-assessment returns cannot cure an already expired jurisdictional defect. On the facts stated, the 2023 notices were therefore time-barred. The Revenue also could not sustain the proceedings under Section 10(3), nor import Section 49(2) of the Odisha Value Added Tax Act, 2004 through Rule 34 of the Odisha Entry Tax Rules, 1999, because the Entry Tax Act contained its own specific reassessment mechanism. The impugned reassessment notices and consequential assessment were quashed. en-us Wed, 08 Apr 2026 00:00:00 +0530 Sat, 11 Apr 2026 10:34:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789790 Reassessment under the Odisha Entry Tax Act, 1999 must be initiated within the statutory limitation period counted from the end of the relevant year, and belated communication of acceptance of self-assessment returns cannot cure an already expired jurisdictional defect. On the facts stated, the 2023 notices were therefore time-barred. The Revenue also could not sustain the proceedings under Section 10(3), nor import Section 49(2) of the Odisha Value Added Tax Act, 2004 through Rule 34 of the Odisha Entry Tax Rules, 1999, because the Entry Tax Act contained its own specific reassessment mechanism. The impugned reassessment notices and consequential assessment were quashed. Case-Laws VAT / Sales Tax Wed, 08 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789790