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 11th 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 31st 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 5th October, 2013 fixing...