Improper use of OVAT Act Provisions: Orissa HC sets aside penalty while upholding Tax Liability [Read Order]

By Kalyani B. Nair - On May 1, 2023 5:30 pm - 2 mins read
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

A Division Bench of the Orissa High Court noted that the tribunal had neglected to provide a justification for its decision to exercise its authority under Section 43(2) of the Orissa Value Added Tax Act, 2004 (OVAT Act) to impose a penalty equal to the amount of tax determined under Section 43(1) while it was…

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