https://www.taxtmi.com/caselaws?id=442728 Delay in submission of the audit visit report under section 9C(5) of the Orissa Entry Tax Act, 1999 was treated as a jurisdictional objection that could be raised later, and the matter was remitted to the Tribunal for fresh consideration of the audit assessment's validity on that ground. The addition towards freight charges was also sent back for reconsideration after the Tribunal examines the vouchers already on record. The High Court set aside the Tribunal's order and restored the appeal for fresh adjudication without expressing any view on the merits. en-us Thu, 05 Jan 2023 00:00:00 +0530 Fri, 08 Sep 2023 15:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442728 Delay in submission of the audit visit report under section 9C(5) of the Orissa Entry Tax Act, 1999 was treated as a jurisdictional objection that could be raised later, and the matter was remitted to the Tribunal for fresh consideration of the audit assessment's validity on that ground. The addition towards freight charges was also sent back for reconsideration after the Tribunal examines the vouchers already on record. The High Court set aside the Tribunal's order and restored the appeal for fresh adjudication without expressing any view on the merits. Case-Laws VAT and Sales Tax Thu, 05 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442728