https://www.taxtmi.com/caselaws?id=781550 Section 49(2) of the Odisha Value Added Tax Act, 2004 applies only where a Court or Tribunal, in appeal or revision, directs that tax assessed under one law should have been assessed under another law; the Appellate Authority is not covered by that expression. The provision is therefore confined to correcting inter-statute jurisdictional errors and cannot be used to revive a time-barred audit assessment or validate a defective Section 42 proceeding. The audit visit report under Section 41(4) must be submitted within the prescribed time, and a report filed late is invalid. A notice in Form VAT-306 founded on such an invalid report cannot confer jurisdiction on the assessing authority. en-us Thu, 13 Nov 2025 00:00:00 +0530 Fri, 14 Nov 2025 14:13:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781550 Section 49(2) of the Odisha Value Added Tax Act, 2004 applies only where a Court or Tribunal, in appeal or revision, directs that tax assessed under one law should have been assessed under another law; the Appellate Authority is not covered by that expression. The provision is therefore confined to correcting inter-statute jurisdictional errors and cannot be used to revive a time-barred audit assessment or validate a defective Section 42 proceeding. The audit visit report under Section 41(4) must be submitted within the prescribed time, and a report filed late is invalid. A notice in Form VAT-306 founded on such an invalid report cannot confer jurisdiction on the assessing authority. Case-Laws VAT / Sales Tax Thu, 13 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781550