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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