https://www.taxtmi.com/caselaws?id=447214 A corrected audit notice limiting the audit period to 01.04.2014 to 30.09.2015 was treated as valid where the assessing authority had already issued intimation narrowing the period and the challenged circular did not affect the assessment. The correction was regarded as permissible under the statutory power to rectify a clerical mistake or an error apparent on the face of the record under the Odisha Value Added Tax Act, 2004. On that basis, the amended audit notice and the consequential assessment were upheld, and the writ petition was not entertained, leaving the petitioner to pursue the remedy available under the OVAT Act. en-us Tue, 12 Dec 2023 00:00:00 +0530 Thu, 21 Dec 2023 09:27:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447214 A corrected audit notice limiting the audit period to 01.04.2014 to 30.09.2015 was treated as valid where the assessing authority had already issued intimation narrowing the period and the challenged circular did not affect the assessment. The correction was regarded as permissible under the statutory power to rectify a clerical mistake or an error apparent on the face of the record under the Odisha Value Added Tax Act, 2004. On that basis, the amended audit notice and the consequential assessment were upheld, and the writ petition was not entertained, leaving the petitioner to pursue the remedy available under the OVAT Act. Case-Laws VAT and Sales Tax Tue, 12 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447214