9911796707
TMI Blog2023 (12) TMI 898X X X X Extracts X X X X X X X X Extracts X X X X ..... disha, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Tax Act, 2004 under Annexure-4 and also order of assessment in Form VAT-312 dated 29.06.2017 issued by Opposite Party No.4-Sales Tax Officer, Bargarh Circle, Bargarh, vide Annexure-9, which is the result of aforesaid circular dated 16.11.2016 issued by the Commissioner of Commercial Taxes, Government of Odisha, Cuttack inter alia instructing as follows:- In case of aduit undertaken during 2015-16, for the tax period 2013-14 and 2014-15, a. Where cases have already been settled erroneously by the Audit Officer as per the amended provisions, such cases shall be taken up for audit a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es Tax Officer (Audit), Sambalpur Range, Sambalpur has issued intimation for conduct of tax audit restricting the periods from 01.04.2014 to 30.09.2015 under the provisions of Odisha Value Added Tax Act, 2004 (for short the OVAT Act, 2004 ), the Entry Tax Act, 1999 and the Central Sales Tax Act, 1956 (for short the CST Act, 1956 ) vide letter dated 17.11.2016 under Annexure-2. It is brought to the notice of this Court that said circular has been quashed in the case of M/s. Rajdhani Coir v. Commissioner of Commercial Taxes, Odisha, W.P.(C) No.11288 of 2018, disposed of on 04.12.2018. Mr. Jagabandhu Sahoo, learned Senior Counsel appearing for the petitioner, therefore, submitted that since the assessment order dated 29.06.2017 under Annexur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m you that the period of tax audit under OVAT Act, Entry Tax Act and CSt Act is hereby limited to the tax period from 01-04-2014 to 30-09-2015 instead of 01-04-2014 to 31-03-2016. Sales Tax Officer (Audit) Sambalpur Range, Sambalpur Therefore, the learned Standing Counsel appearing for the CT GST Organization submitted that the Audit Visit Report prepared under Section 41 of the OVAT Act has been submitted for the tax periods from 01.04.2014 to 30.09.2015 and the assessment has been undertaken based on said Audit Visit Report covering periods prior to 01.10.2015, i.e., date on which the OVAT (Amendment) Act, 2015 came into force. Hence, there is no infirmity in passing the assessment order as per the provisions as existe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... behalf of the Petitioner does not merit any consideration since the assessing authority has issued the impugned notice for audit visit on 24.08.2012 directing the petitioner-assessee to produce the books of account including registers and records for the period 2005-06 to 2011-12 and any arithmetical or clerical mistake or any error apparent on the face of the record can be rectified under Section 81 of the OVAT Act. Since the assessing authority has rightly issued the corrigendum order under Section 81 of the OVAT Act, vide Annexure-7 and the notice for audit visit, vide Annexure- 7/A without any infirmity or illegality, we are not inclined to interfere with the same. 8. In view of the above, this Court finds no infirmity in a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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