HC directs tribunal to examine Validity of audit assessment on account of delay in submission of AVR under Orissa Entry Tax Act

Jay Kishan Dasmall Jute Products (P) Ltd. Vs Assessing Authority-cum-Sales Tax Officer (Orissa High Court)

1. The present revision petition by the Assessee arises from an order dated 23^rd February, 2016 passed by the Odisha Sales Tax Tribunal, Cuttack (Tribunal) dismissing the Assessee’s S.A. No.129 (ET) of 2014-15.

2. While admitting this revision petition by the order dated 24^th April, 2017 the following questions were framed for consideration by this Court:

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