https://www.taxtmi.com/caselaws?id=468124 For a self-assessment filed before 1 October 2015, reopening under Section 43(1) of the Odisha Value Added Tax Act, 2004 was not sustainable unless the department had formally communicated acceptance or otherwise acknowledged the self-assessment. The HC applied the earlier coordinate Bench view, as affirmed by the Supreme Court, and treated the absence of such communication or acknowledgment as fatal to reassessment. It also proceeded on the basis that payment of assessed tax did not waive the statutory right to seek revision. The assessee succeeded, and the impugned order was quashed. en-us Tue, 19 Nov 2024 00:00:00 +0530 Fri, 17 Apr 2026 08:23:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468124 For a self-assessment filed before 1 October 2015, reopening under Section 43(1) of the Odisha Value Added Tax Act, 2004 was not sustainable unless the department had formally communicated acceptance or otherwise acknowledged the self-assessment. The HC applied the earlier coordinate Bench view, as affirmed by the Supreme Court, and treated the absence of such communication or acknowledgment as fatal to reassessment. It also proceeded on the basis that payment of assessed tax did not waive the statutory right to seek revision. The assessee 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