2026-VIL-337-ORI
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VAT High Court Cases

Odisha Entry Tax Act, 1999 - Limitation period for reassessment under Section 10 of the Odisha ET Act, 1999 - The petitioner filed self-assessment returns for the tax periods from 01.04.2005 to 28.02.2006, which were later subjected to Audit Assessment under Section 9C of the Act. The Appellate Authority set aside the Audit Assessment order, directing the Assessing Authority to initiate proper proceedings strictly in accordance with the provisions of the Act and the Rules. Subsequently, the Assessing Authority issued notices under Section 10 of the Act for reassessment – HELD - The notices issued for reassessment under Section 10 are time-barred as they were served beyond the prescribed period of limitation. The Assessing Authority cannot initiate reassessment proceedings under Section 10(1) and (2) after the expiry of the statutory period, even if the self-assessment returns were not communicated as "accepted" earlier - The Assessing Authority's attempt to rely on Section 49(2) of the Odisha Value Added Tax Act, 2004 read with Rule 34 of the OET Rules to overcome the limitation period is untenable, as the OET Act and Rules provide a complete code for reassessment under Section 10. The importing of provision like Section 49(2) of the OVAT Act for the purpose of reassessment under Section 10 of the OET Act is inappropriate and irrational approach – Since the self-assessment returns were not communicated to be accepted by the Department within the prescribed time, the proceedings for reassessment under Section 10(1) could not be initiated beyond the limitation period of five years from the end of the year to which the tax period relates – The impugned notices and orders are quashed. The writ petition is allowed
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