Proceedings Based on Delayed Audit Report u/s 41(4) of OVAT Act cannot be Initiated by Dept: Orissa HC [Read Order]

It was held that the mandatory nature of the time limits set out in Section 41(4) of the OVAT Act that the report must be submitted within seven days of the conclusion of the audit visit
Orissa HC - Orissa High Court - Proceedings Based on Delayed Audit Report - Delayed Audit Report - Audit Report - taxscan

 In a recent case, the Orissa High Court has held that the department cannot initiate the proceeding consequent to delayed audit report under section 41(4) of Orissa Value Added Tax Act, 2004. The petitioner, Aman Enterprises has filed for revision. It be admitted on substantial questions of law arising out of impugned order of the…

Your free access to Taxscan has Expired

To read the article, get a premium account.

Taxscan Premium

Why should you subscribe?
  • Enjoy our website without interruptions from advertisements
  • Receive Daily newsletters
  • Receive realtime Telegram/Whatsapp news updates
  • Download original Judgements / Order / Notifications / Circulars, etc
  • Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)
  ₹2299 + GST for 1 year

Subscribe Now

Already a member? Log in here
taxscan-loader