https://www.taxtmi.com/caselaws?id=465967 An audit assessment under the Odisha Value Added Tax Act, 2004 cannot stand where the foundational Audit Visit Report is prepared by an audit team not constituted in strict conformity with Rule 43 of the Odisha Value Added Tax Rules, 2005. The rule was treated as mandatory, not directory, and the officer submitting the report had to be part of a duly constituted audit team. Because the assessment rested exclusively on a report generated by an invalidly constituted team, it was vitiated and liable to be set aside. en-us Fri, 01 Sep 2023 00:00:00 +0530 Mon, 19 Jan 2026 14:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465967 An audit assessment under the Odisha Value Added Tax Act, 2004 cannot stand where the foundational Audit Visit Report is prepared by an audit team not constituted in strict conformity with Rule 43 of the Odisha Value Added Tax Rules, 2005. The rule was treated as mandatory, not directory, and the officer submitting the report had to be part of a duly constituted audit team. Because the assessment rested exclusively on a report generated by an invalidly constituted team, it was vitiated and liable to be set aside. Case-Laws VAT / Sales Tax Fri, 01 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465967