M/S.Kanakadhara Mini v. Commnr.Of Commercial

IN THE HIGH COURT OF ORISSA AT CUTTACK

W.P.(C) No.5087 of 2014 M/s. Kanakadhara Mining & Minerals Pvt. Ltd.

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Petitioner Mr. S. Ray, Advocate -versusCommissioner of Commercial Taxes, Cuttack and another ....

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

CORAM:

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

ORDER

18.04.2022 06.

1.The admitted position that the audit report was not submitted to the Assessing Officer within seven days after completion of the audit and that this is contrary to Section 41(4) of the OVAT Act, 2004. On that short ground, the impugned assessment order and the consequential demand are hereby set aside.

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