https://www.taxtmi.com/caselaws?id=410512 Section 42(6) of the Odisha Value Added Tax Act required audit assessment to be completed within six months of receipt of the Audit Visit Report, and any extension had to be granted by the Commissioner on the merits of the case within the statutory framework. An assessment order passed after expiry of that period could not be cured by a later ex post facto extension, because the proviso contemplated prior, meaningful exercise of discretion and Section 42(7) reinforced the time-bound scheme. The assessment was therefore treated as time-barred and invalid, and the subsequent extension did not validate it. en-us Thu, 29 Jul 2021 00:00:00 +0530 Tue, 03 Aug 2021 10:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410512 Section 42(6) of the Odisha Value Added Tax Act required audit assessment to be completed within six months of receipt of the Audit Visit Report, and any extension had to be granted by the Commissioner on the merits of the case within the statutory framework. An assessment order passed after expiry of that period could not be cured by a later ex post facto extension, because the proviso contemplated prior, meaningful exercise of discretion and Section 42(7) reinforced the time-bound scheme. The assessment was therefore treated as time-barred and invalid, and the subsequent extension did not validate it. Case-Laws VAT and Sales Tax Thu, 29 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410512