M/S.Ganesh Saw Mill And Ganesh Traders vs. State Of Orissa
Held
The Court held that while the circular was quashed, the assessment order was passed for periods prior to an amendment and was based on an amended notice limiting the audit period. The Court found no infirmity in the amendment of the notice and the subsequent assessment.
Facts
The petitioner challenged a circular and subsequent assessment order under the Odisha Value Added Tax Act, 2004. The circular was later quashed by the High Court in a separate case. The petitioner argued that the assessment order, based on the audit report stemming from the invalid circular, was vitiated.
Key Issues
Whether an assessment order based on an audit report stemming from a subsequently quashed circular is invalid. Whether an amendment to the audit period notice is permissible under Section 81 of the OVAT Act.
Sections Cited
Section 42, Section 81
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Cause title — parties, addresses and appearances
ORDER 12.12.2023
Order No. 03
This matter is taken up through hybrid mode.
Heard Mr. Jagabandhu Sahoo, learned Senior Counsel along with Ms. Kajal Sahoo, learned counsel appearing for the petitioner and Mr. Sunil Mishra, learned Standing Counsel appearing for the CT & GST Organization.
The petitioner has filed this writ petition seeking to quash the Circular No.VII-12-1-2016-Rev-Sec-CCT-17265/CT dated 16.11.2016 under Annexure-8 issued by Commissioner of Commercial Taxes, Government of Odisha, Cuttack on the ground that the same is issued without authority. The Petitioner further challenged the audit visit report in Form VAT-303 dated 22.12.2016 under Annexure-3 and notice in Form VAT-306 dated 31.01.2017 for assessment under Section 42 of the Odisha Value Added
The judgment continues below.
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