PENALTY UNDER ORRISA VAT ACT, VAT + CST

[GURUSWAMY KRISHNAMURTHY]

Under orissa value added tax penalty is imposed at Rs.100 per day for non filing of audited accounts by the assessee which i feel is very harsh and needs to be modified is there any case law on this issue which decided against the department

Posts / Replies

[Pradeep Khatri]

On the website of the Odisha VAT, there is a pop-up message which is enumerating that  "The Commissioner of Commercial Taxes, Odisha is pleased to invite the views on various provisions of OVAT Act / Rules, Tax rates rationalisation from dealers / tax practitioners and others. You can send your views to ctovat@odishatax.gov.in email address."

Now, It is your turn to provide your view on the harsh provisions of penalty under Odisha VAT Act.