https://www.taxtmi.com/caselaws?id=382056 Section 42(6) of the Orissa Value Added Tax Act required audit assessment to be completed within six months of receipt of the Audit Visit Report, with any extension up to a further six months requiring the Commissioner's approval within that original period. The Court held that once the initial limitation period had expired, a later extension could not revive the power to assess. Because the extension was granted after expiry, the assessment was time-barred and without jurisdiction. The writ petitions were accordingly allowed. en-us Wed, 06 Mar 2019 00:00:00 +0530 Fri, 28 Jun 2019 11:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382056 Section 42(6) of the Orissa Value Added Tax Act required audit assessment to be completed within six months of receipt of the Audit Visit Report, with any extension up to a further six months requiring the Commissioner's approval within that original period. The Court held that once the initial limitation period had expired, a later extension could not revive the power to assess. Because the extension was granted after expiry, the assessment was time-barred and without jurisdiction. The writ petitions were accordingly allowed. Case-Laws VAT and Sales Tax Wed, 06 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382056