9911796707
TMI Blog2023 (9) TMI 350X X X X Extracts X X X X X X X X Extracts X X X X ..... tional Standing Counsel, for the respondent. ORDER The present revision petition by the assessee arises from an order dated February 23, 2016 passed by the Odisha Sales Tax Tribunal, Cuttack (Tribunal) dismissing the assessee's S. A. No. 129 (ET) of 2014-15. 2. While admitting this revision petition by the order dated April 24, 2017 the following questions were framed for consideration by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... count of delay in submission of the audit visit report (AVR). It is pointed out that the issue stands covered in favour of the Assessee and against the Department by the order of this court dated July 5, 2022 in STREV No. 69 of 2012 (State of Odisha v. Chandrakanta Jayantilal [2023] 108 GSTR 81 (Orissa)) and since it goes to the root of the matter, it ought to have been examined even if it has not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xamined by the Tribunal in terms of the memorandum of appeal filed by the petitioner, it will also examine whether the audit assessment is invalid on account of the delay in sub mission of the AVR in terms of section 9C(5) of the OET Act and in light of the decision of this court in Chandrakanta Jayantilal [2023] 108 GSTR 81 (Orissa). (iii) The Tribunal will also re-examine the issue concerning ..... X X X X Extracts X X X X X X X X Extracts X X X X
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