Assessment Order under OVAT Act consequent to Audit Visit Report is not valid: Orissa HC [Read Order]

By Yogitha S. Yogesh - On December 29, 2022 1:44 pm - 2 mins read

Assessment Order - OVAT Act - Audit Visit Report - Orissa High Court - taxscan

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 the order. M/s. Bateman Engineering (India), the petitioner challenged the assessment order passed by the Deputy Commissioner of Sales…

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