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![Proceedings Based on Delayed Audit Report u/s 41(4) of OVAT Act cannot be Initiated by Dept: Orissa HC [Read Order] Proceedings Based on Delayed Audit Report u/s 41(4) of OVAT Act cannot be Initiated by Dept: Orissa HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/Orissa-HC-Orissa-High-Court-Proceedings-Based-on-Delayed-Audit-Report-Delayed-Audit-Report-Audit-Report-taxscan.jpg)
Proceedings Based on Delayed Audit Report u/s 41(4) of OVAT Act cannot be Initiated by Dept: Orissa HC [Read Order]
In a recent case, the Orissa High Court has held that the department cannot initiate the proceeding consequent to delayed audit report under...