Power to extend period to be exercised before expiry of original limitation period

Cobra Instalaciones Y Servicios, S.A. Vs Commissioner of Sales Tax (Orissa High Court)  M/s Cobra Instalaciones Y Servicios (Petitioner) challenged an assessment order dated May 15, 2013 (Assessment Order) passed under Section 42 of the Odisha Value Added Tax Act, 2004 (OVAT Act) for being passed beyond the period of limitation i.e. after lapse of more than 6 months from the date of completion of the Audit Visit Report (AVR) on June 20, 2012. The Assessing Authority (“AA”) realised that limitation period was going to end thus, requested the Commissioner of Sales Tax (“CST”) to invoke ...