https://www.taxtmi.com/caselaws?id=165317 TDS credit claimed under the Orissa Value Added Tax Act could not be disallowed merely because the certificates were not produced in original or were in the wrong format when the assessing authority had already initiated cross-verification with the deducting authorities. Rule 59 of the Orissa Value Added Tax Rules and section 54 of the Act require the prescribed verification mechanism to be completed before finalising the assessment. As the verification was not awaited and the assessment was completed only because the limitation period was nearing expiry, the disallowance and consequential demand were held unsustainable. The assessment order was quashed and the matter remanded for fresh assessment after proper verification. en-us Wed, 18 Aug 2010 00:00:00 +0530 Fri, 26 Sep 2014 18:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165317 TDS credit claimed under the Orissa Value Added Tax Act could not be disallowed merely because the certificates were not produced in original or were in the wrong format when the assessing authority had already initiated cross-verification with the deducting authorities. Rule 59 of the Orissa Value Added Tax Rules and section 54 of the Act require the prescribed verification mechanism to be completed before finalising the assessment. As the verification was not awaited and the assessment was completed only because the limitation period was nearing expiry, the disallowance and consequential demand were held unsustainable. The assessment order was quashed and the matter remanded for fresh assessment after proper verification. Case-Laws VAT and Sales Tax Wed, 18 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165317