Orissa VAT: HC quashes Assessment order as report after audit visit not submitted within 7 days

Bateman Engineering (India) Private Limited Vs Commissioner of Sales Tax (Orissa High Court)

1. The challenge in the present writ petition is to an order dated 11^th September, 2015 passed by the Deputy Commissioner of Sales Tax, Barbil under Section 42 of the Orissa Value Added Tax Act, 2004 (OVAT Act) for the tax period from 1st April, 2011 to 31^st March, 2013.

2. While directing notice to issue in the present writ petition on 4th November, 2015 this Court stayed the demand raised by the said order.

3. The facts in brief are that a notice was issued in Form VAT 301 on 5^th October, 2013 fixing the date of the audit visit as 24^th October, 2013. The Petitioner states that it produces the required documents for the purpose of audit. The audit was completed and the Audit Visit Report (AVR) was submitted on 7^th April, 2014. On that basis, a notice in Form VAT IV was issued to the Petitioner by the Department on 17^th September, 2014.

4. Mr. Sunil Mishra, learned Additional Standing Counsel appearing for the Opposite Party-Department informs the Court by perusing the original record that the AVR is received on 14^th May, 2014.

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