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Pre deposit Amount paid u/s 77(4) of OVAT Act for First Appeal cannot be treated against the Second Appeal: Orissa HC [Read Order]
The Orissa High Court has held that the pre-deposit amount paid under section 77(4) of the Orissa Value Added Tax (OVAT ) Act for the first appeal...
![Improper use of OVAT Act Provisions: Orissa HC sets aside penalty while upholding Tax Liability [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/OVAT-Act-Improper-use-of-OVAT-Act-Provisions-OVAT-Act-Provisions-Orissa-High-Court-Orissa-HC-sets-aside-penalty-upholding-Tax-Liability-Tax-Liability-OVAT-Value-Added-Tax-taxscan.jpg "Improper use of OVAT Act Provisions: Orissa HC sets aside penalty while upholding Tax Liability [Read Order]")
![Revisional Jurisdiction cannot be invoked When Remedy of Appeal u/s 78 of OVAT Act is available: Orissa HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Revisional-Jurisdiction-Remedy-of-Appeal-Appeal-OVAT-Act-Orissa-Highcourt-taxscan.jpg "Revisional Jurisdiction cannot be invoked When Remedy of Appeal u/s 78 of OVAT Act is available: Orissa HC [Read Order]")
![Assessment Order under OVAT Act consequent to Audit Visit Report is not valid: Orissa HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Assessment-Order-OVAT-Act-Audit-Visit-Report-Orissa-High-Court-taxscan-.jpg "Assessment Order under OVAT Act consequent to Audit Visit Report is not valid: Orissa HC [Read Order]")
![Suo Motu Revision Power under OVAT Act can’t be transferred without Prior Approval of Government: Orissa HC Quashes Proceedings [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Suo-Motu-OVAT-Act-Government-Orissa-HC-TAXSCAN.jpg "Suo Motu Revision Power under OVAT Act can’t be transferred without Prior Approval of Government: Orissa HC Quashes Proceedings [Read Order]")
Assessment Order under OVAT Act consequent to Audit Visit Report is not valid: Orissa HC [Read Order]
In a recent ruling, the High Court of Orissa held that the assessment order passed under Orissa Value Added Tax Act, 2004 (OVAT Act) consequent to the Audit Visit Report is not valid and set aside...
![Assessment Order under OVAT Act consequent to Audit Visit Report is not valid: Orissa HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Assessment-Order-OVAT-Act-Audit-Visit-Report-Orissa-High-Court-taxscan.jpg "Assessment Order under OVAT Act consequent to Audit Visit Report is not valid: Orissa HC [Read Order]")
Levy of Penalty in event of Turnover escaping Assessment not Automatic, AO to be satisfied of Escapement: Orissa HC grants relief to NALCO
The Orissa High Court while granting relief to National Aluminum Company Limited (NALCO) ruled that the Levy of penalty in event of turnover escaping assessment is not automatic, so the AO...
