2023 (12) TMI 898

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....l appearing for the CT & GST Organization. 3. The petitioner has filed this writ petition seeking to quash the Circular No.VII-12-1-2016-Rev-Sec-CCT-17265/CT dated 16.11.2016 under Annexure-8 issued by Commissioner of Commercial Taxes, Government of Odisha, Cuttack on the ground that the same is issued without authority. The Petitioner further challenged the audit visit report in Form VAT-303 dated 22.12.2016 under Annexure-3 and notice in Form VAT-306 dated 31.01.2017 for assessment under Section 42 of the Odisha Value Added Tax Act, 2004 under Annexure-4 and also order of assessment in Form VAT-312 dated 29.06.2017 issued by Opposite Party No.4-Sales Tax Officer, Bargarh Circle, Bargarh, vide Annexure-9, which is the result of aforesai....

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.... Jagabandhu Sahoo, learned Senior Counsel appearing for the petitioner submitted that the Petitioner has co-operated with the Department by furnishing materials asked for during the course of assessment pertaining to the periods from 01.04.2014 to 31.09.2015. He further submitted that the Petitioner has challenged the circular dated 16.11.2016 pursuant to which the Opposite Party No.3-Sales Tax Officer (Audit), Sambalpur Range, Sambalpur has issued intimation for conduct of tax audit restricting the periods from 01.04.2014 to 30.09.2015 under the provisions of Odisha Value Added Tax Act, 2004 (for short "the OVAT Act, 2004"), the Entry Tax Act, 1999 and the Central Sales Tax Act, 1956 (for short "the CST Act, 1956") vide letter dated 17.11.....

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....ders, Bargarh, TIN-21281700497 Sub-Limiting the Period of Tax Audit-Regarding. Ref-Tax Audit Notice under OVAT Act, Entry Tax Act and CST Act vide this Office Issue Nos-1740, 1741 and 1742, dtd.26.09.2016. In pursuance of Circular issued by Commissioner of Commercial Taxes, Odisha, Cuttack vide Circular No.VII-12-1- 2016-Rev Sec-CCT17265/CT dtd.16-11-2016, this is to inform you that the period of tax audit under OVAT Act, Entry Tax Act and CSt Act is hereby limited to the tax period from 01-04-2014 to 30-09-2015 instead of 01-04-2014 to 31-03-2016. Sales Tax Officer (Audit) Sambalpur Range, Sambalpur" Therefore, the learned Standing Counsel appearing for the CT & GST Organization subm....

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....rror apparent on the face of record by the Assessing Authority, the Appellate Authority and the Revisional Authority or the Tribunal. In view of said provision in Kanakdhara Mining v. Commissioner of Commercial Taxes, W.P.(C) No.19930 of 2013 vide order dated 18.03.2013, this Court rejected the contention of the Petitioner and observed as follows:- "We are of the considered view that the contention raised on behalf of the Petitioner does not merit any consideration since the assessing authority has issued the impugned notice for audit visit on 24.08.2012 directing the petitioner-assessee to produce the books of account including registers and records for the period 2005-06 to 2011-12 and any arithmetical or clerical mistake or any ....