https://www.taxtmi.com/caselaws?id=468124 Payment of assessed tax after the impugned assessment did not waive the right to pursue revision where the statutory scheme required payment pending revision and preserved refund of any excess amount, so the delay objection failed and condonation was allowed. For self-assessments filed before 1 October 2015, reopening under the Orissa Value Added Tax Act could not be sustained unless acceptance had been formally communicated or acknowledged by the department; in the absence of either, the reassessment was held unsustainable. The revisional challenge therefore succeeded and the impugned order was quashed. en-us Tue, 19 Nov 2024 00:00:00 +0530 Fri, 17 Apr 2026 08:23:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468124 Payment of assessed tax after the impugned assessment did not waive the right to pursue revision where the statutory scheme required payment pending revision and preserved refund of any excess amount, so the delay objection failed and condonation was allowed. For self-assessments filed before 1 October 2015, reopening under the Orissa Value Added Tax Act could not be sustained unless acceptance had been formally communicated or acknowledged by the department; in the absence of either, the reassessment was held unsustainable. The revisional challenge therefore succeeded and the impugned order was quashed. Case-Laws VAT / Sales Tax Tue, 19 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468124