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Case Law Details

Case Name : Cobra Instalaciones Y Servicios, S.A. Vs Commissioner of Sales Tax (Orissa High Court) W.P. (C) No.15956 of 2013
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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.

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