Corrected audit notice and statutory rectification upheld; consequential assessment under the Odisha VAT framework remained valid.

A corrected audit notice limiting the audit period to 01.04.2014 to 30.09.2015 was treated as valid where the assessing authority had already issued intimation narrowing the period and the challenged circular did not affect the assessment. The correction was regarded as permissible under the statutory power to rectify a clerical mistake or an error apparent on the face of the record under the Odisha Value Added Tax Act, 2004. On that basis, the amended audit notice and the consequential assessment were upheld, and the writ petition was not entertained, leaving the petitioner to pursue the remedy available under the OVAT Act.

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Issues: Whether the audit notice could validly be limited to the period 01.04.2014 to 30.09.2015 and whether the assessment made under Section 42 of the Odisha Value Added Tax Act, 2004 was vitiated by the challenged circular.

Analysis: The assessment order was passed for the tax period 01.04.2014 to 30.09.2015, and the audit notice had already been corrected by the assessing authority through intimation limiting the audit period. The challenged circular therefore had no operative impact on the assessment. The Court also treated the correction of the notice as permissible in view of the power to rectify clerical mistake or error apparent on the face of the record under Section 81 of the Odisha Value Added Tax Act, 2004. In the circumstances, the Court found no infirmity in the amended audit notice or the consequential assessment.

Conclusion: The issue was answered against the petitioner and in favour of the Revenue; the audit period restriction and the consequential assessment were upheld.

Final Conclusion: The writ petition was not entertained, and the petitioner was left to pursue the remedy available under the OVAT Act.

Ratio Decidendi: A corrected audit notice limiting the tax period, when supported by statutory rectification powers and not shown to affect the assessment on the relevant pre-amendment period, does not invalidate the consequential assessment.

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