Odisha VAT : Reassessment was invalid as AO failed to serve notice within time pursuant to Tribunal’

CST & VAT : Odisha VAT - Where Tribunal vide order dated 2-5-2009 allowed appeal of assessee with a direction to Assessing Authority to complete reassessment after service of proper notice and thereafter Assessing Authority issued on assessee a notice dated 13-2-2015, impugned notice having been issued beyond period of limitation was non-est, Assessing Authority was to be directed to refund amount due to assessee pursuant to order passed by Tribunal