same is liable to be
quashed. Rule 12(3) and Rule 12(4) of the CST(O) Rules provide for a
very harsh procedure ... rule (e) of Rule 12(4) of the CST(O) Rules
provides that no order of assessment shall be made under Rule 12(4)
after
Sales Tax (Odisha)
Rules, 1957 (for brevity referred to as "CST(O) Rules"),
Assessment was framed under Rule 12(3) vide Order dated ... relevant to notice
Rule 12(3)(g) of the CST (O) Rules.
7.1. Rule 12(3)(g) as it stood during the relevant point
reassessment under Rule 12(4) of the CST(O) Rules.
Further the Assessing Authority while framing Audit Assessment
under Rule 12(3) vide Order dated ... exercise of power under Rule 12(4) of the
CST(O) Rules for reopening Audit Assessment concluded under Rule
12(3) on examination of books
with CST (Registration and Turnover)
Rules, 1957 and in particular Rule 12, what emerges is that the time limit
prescribed under Section 38(3 ... from the prescribed authority.
13. Rule 12(1), 12(4) and 12(5) of CST (Registration and Turnover)
Rules, 1957 prescribe Form
Rule 12(7) of the CST (R & T) Rules and under Rule 7(A) and Rule 12(1)
(b) of the CST (O) Rules ... under Rule
12(7) of CST (R & T) Rules, Rule 7A and under proviso to Rule 12(1)(b) of CST
(O) Rules before
provisions of Section 8 (4) of the CST Act and those of Rule 12 (i) of CST Rules, so as to entitle the assessee ... case, the Tribunal was right in not considering Rule 12 (2) and 12 (3) of the CST Rule which deals with the procedure
provisions of Section 8 (4) of the CST Act and those of Rule 12 (i) of CST Rules, so as to entitle the assessee ... case, the Tribunal was right in not considering Rule 12 (2) and 12 (3) of the CST Rule which deals with the procedure
rule (4) of Rule 12 of the CST (O)
Rules particularly when the order of
assessment has been made under Rule
12 ... without
completion of assessment under sub-
// 8 //
rule (1), (2) or (3) of Rule 12 of the CST
(O) Rules?
(D) Whether on the facts
Form H, as required under Section 5(3)
and (4) of the CST Act read with Rule 12(10) of the CST ... company.
Rule 12(1)(a) of the CST (R&T) Rules requires the
declaration, referred to in Section 5(4) of the CST
Messrs Addwrap Packaging Pvt. Ltd vs Union Of India on 13 June, 2025
Author: Bhargav
