Pal Construction v. Assessing Authority

IN THE HIGH COURT OF ORISSA AT CUTTACK

W.P.(C) No.16957 of 2009 M/s. Pal Constdruction ....

Petitioner Mr. B. Panda, Advocate -versusThe Assessing Authority, Bhubaneswar I Circle, Bhubaneswar and others ....

Opp. Parties Mr. Sunil Mishra, ASC CT & GST

CORAM:

THE CHIEF JUSTICE JUSTICE R.K. PATTANAIK Order No.

ORDER

18.04.2022 10.

1.It is pointed out that although in the Form VAT 303 the date of receipt of the audit report has been indicated as 6th September 2008 whereas in the impugned assessment order, the date of receipt is indicated as 16th October, 2008. This is clearly beyond seven days after completion of the audit.

2. Thus the mandatory requirement of Section 41(4) of the OVAT Act, 2004 is not complied with.

3. On that short ground, the impugned assessment order and any consequential demand are hereby quashed.

4. The writ petition is disposed of in the above terms. (Dr. S. Muralidhar) Chief Justice (R.K. Pattanaik) Judge KC Bisoi