1. Mr. Jagabandhu Sahoo, learned Senior Counsel appearing for the Petitioner submits that the question which has been referred to this Larger Bench
in W.P.(C) No.16957 of 2009 namely “whether non-submission of audit visit report to the Assessing Officer within seven days from the date of
completion of the order as contemplated under Section 41(4) of the Orissa Value Added Tax Act (OVAT Act) renders the audit visit report invalid
and assessment made on the basis of such audit visit report is illegal†is not pressed by the present Petitioner i.e. Dabur India Ltd. He prays
therefore, that this petition may be sent back to the roster Division Bench for decision on merits.
2. Rejoinder affidavit stated to be filed through e-filing process be brought on record.
3. Accordingly, place this matter before the roster Division Bench on 16th December, 2021.
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