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2023 (12) TMI 898 - HC - VAT and Sales TaxValidity of 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 - circular was within authority or not - challenge to audit visit report in Form VAT-303, notice in Form VAT-306 for assessment under Section 42 of the Odisha Value Added Tax Act, 2004, order of assessment in Form VAT-312 which is the result of aforesaid circular dated 16.11.2016 issued by the Commissioner of Commercial Taxes, Government of Odisha, Cuttack - HELD THAT - The assessment order has been passed on 29.06.2017 under Section 42 of the OVAT Act, 2004 for the periods from 01.04.2014 to 30.09.2015 which was based on Audit Visit Report restricting tax periods prior to aforesaid amendment. Though aforesaid circular has been quashed by this Court, the assessing authority while passing the final order of assessment has taken into account the Audit Visit Report submitted restricting the period till 30.09.2015 by issue of intimation vide Annexure-2. Thus, in the fact situation, it appears, the circular dated 16.11.2016 had no impact on the assessment order dated 29.06.2017 passed under Section 42 of the OVAT Act for the tax periods from 01.04.2014 to 30.09.2015. This Court finds no infirmity in amending the impugned notice dated 26.09.2016 vide Annexure-1 wherein the authority rectified the notice limiting the tax periods for tax audit from 01.04.2014 to 30.09.2015 instead of 01.04.2014 to 31.03.2016. In consequence thereof such tax audit being conducted and the assessing authority having passed assessment order under Section 42 of the OVAT Act for the tax periods from 01.04.2014 to 30.09.2015, this Court is not inclined to entertain this writ petition. However, if the Petitioner is so advised, may avail the remedy available under the OVAT Act. The writ petition stands disposed of.
Issues involved:
The issues in this case involve challenging a circular issued by the Commissioner of Commercial Taxes, Government of Odisha, along with related audit visit reports and assessment orders under the Odisha Value Added Tax Act, 2004. Challenging Circular and Related Documents: The petitioner sought to quash a circular issued by the Commissioner of Commercial Taxes, Odisha, along with an audit visit report and assessment order. The petitioner argued that the circular was issued without authority, leading to the subsequent audit visit report and assessment order being invalid. The petitioner cooperated with the department during the assessment period but contested the validity of the circular and its impact on the assessment order. Validity of Assessment Order: The assessment order was passed under Section 42 of the Odisha Value Added Tax Act for the period from 01.04.2014 to 30.09.2015, based on an audit visit report. The petitioner contended that since the circular that prompted the audit visit report had been quashed in a previous case, the assessment order should also be invalidated. However, the standing counsel for the CT & GST Organization argued that the assessment was conducted within the legal framework existing before the amendment to the Act in question. Legal Precedent and Rectification of Notices: The court referenced a previous case where rectification of notices for audit visits was upheld under Section 81 of the Odisha Value Added Tax Act. The court concluded that the authority had the power to rectify the notice limiting the tax audit periods, and there was no illegality in the process. Based on this precedent, the court found no issue with the amendment of the notice in the present case. Court Decision and Remedy: After considering the arguments and legal precedents, the court found no infirmity in the assessment order passed for the tax periods in question. The court stated that if the petitioner wished to challenge the assessment further, they could avail the remedy available under the Odisha Value Added Tax Act. Consequently, the writ petition was disposed of, granting liberty to the petitioner to pursue the available remedy under the Act.
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