https://www.taxtmi.com/caselaws?id=163000 Repeated tax audits for the same tax period are impermissible once an audit assessment under section 42 of the Orissa Value Added Tax Act, 2004 has been completed. Section 41 authorises audit selection and conduct, while section 43 provides the distinct reopening mechanism where turnover has escaped assessment or under-assessment exists, subject to safeguards and limitation. After completion of an audit assessment for a period, the authority becomes functus officio for a second audit assessment on that same period. The result is that a fresh audit notice for the same tax period cannot be used to bypass the statutory reopening scheme, and the impugned notice was quashed. en-us Thu, 11 Sep 2008 00:00:00 +0530 Sat, 29 Nov 2014 08:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163000 Repeated tax audits for the same tax period are impermissible once an audit assessment under section 42 of the Orissa Value Added Tax Act, 2004 has been completed. Section 41 authorises audit selection and conduct, while section 43 provides the distinct reopening mechanism where turnover has escaped assessment or under-assessment exists, subject to safeguards and limitation. After completion of an audit assessment for a period, the authority becomes functus officio for a second audit assessment on that same period. The result is that a fresh audit notice for the same tax period cannot be used to bypass the statutory reopening scheme, and the impugned notice was quashed. Case-Laws VAT and Sales Tax Thu, 11 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163000