Power to extend period to be exercised before expiry of original limitation period

Last updated: 02 August 2021

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Quick Summary

The Orissa High Court ruled that an assessment order passed after the original limitation period is invalid, even if an extension was granted afterwards. The power to extend the time for passing an assessment order must be exercised by the Commissioner of Sales Tax before the original six-month period expires. In this case, the assessment order was passed before the extension was granted, making it unsustainable in law.

Court :
Orrisa High Court

Brief :
In M/s Cobra Instalaciones Y Servicios v. Commissioner of Sales Tax, Cuttak [W.P. (C) No. 15956/2013 decided on July 29, 2021] M/s Cobra Instalaciones Y Servicios ('the Petitioner') challenged an assessment order dated May 15, 2013 ('Assessment Order') passed under Section 42 of the Odisha Value Added Tax Act, 2004 ('OVAT Act') for being passed beyond the period of limitation i.e. after lapse of more than 6 months from the date of completion of the Audit Visit Report ('AVR') on June 20, 2012.

Citation :
W.P. (C) No. 15956/2013 decided on July 29, 2021

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1 Year PLAN

1999

(Excl. of GST ₹359)

2 Years PLAN

3499

(Excl. of GST ₹629)

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3 Years PLAN

4999

(Excl. of GST ₹899)

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Judgement posted by

Bimal Jain

Service

FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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