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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether the audit assessment under the Odisha Entry Tax Act, 1999 was vitiated because the Audit Visit Report was submitted by an audit team not duly constituted in terms of Section 9B of the Odisha Entry Tax Act, 1999 read with Rule 11 of the Odisha Entry Tax Rules, 1999 and the mutatis mutandis application of Section 41 of the Odisha Value Added Tax Act, 2004 read with Rule 43 of the Odisha Value Added Tax Rules, 2005.
Analysis: Section 9B of the Odisha Entry Tax Act, 1999 makes the provisions governing tax audit under Section 41 of the Odisha Value Added Tax Act, 2004 applicable mutatis mutandis. Rule 11 of the Odisha Entry Tax Rules, 1999 requires the tax audit to be undertaken by a team constituted by the Commissioner, and the Court treated the corresponding composition requirement under Rule 43 of the Odisha Value Added Tax Rules, 2005 as applicable to entry tax audits as well. On that basis, the Audit Visit Report prepared by a team which did not include the required authority was held to be legally vulnerable, and an assessment founded on such report could not stand.
Conclusion: The question was answered in the negative and in favour of the assessee. The audit assessment based on the invalidly constituted audit team was held to be vitiated and liable to be set aside.
Ratio Decidendi: Where the statute applies the audit machinery of another enactment mutatis mutandis, the prescribed constitution of the audit team is mandatory, and an audit assessment based on a report submitted by a team not so constituted is invalid.
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