Audit assessment under Odisha VAT Act quashed as based on time-barred Audit Visit Report

Indian Oil Adani Ventures Limited Vs State of Odisha (Orissa High Court) Orissa High Court held that submission of Audit Visit Report beyond the prescribed time limit invalidates the entire audit assessment under Odisha Value Added Tax Act, 2004 [Odisha VAT Act]. Since notice is invalid, the Assessment Order, therefore, is insupportable. Facts- By way of filing writ application under the provisions of Articles 226 and 227 of the Constitution of India, the petitioner craves to question the legality, propriety and jurisdiction of the Joint Commissioner of Sales Tax, CT and GST Circle, Paradeep ...