Issue

Error comes with following command was issued from terminal under Oracle DB Tier environment:

opatch lsinventory

Error Description

Inventory load failed... OPatch cannot load inventory for the given Oracle Home.
Possible causes are:
Oracle Home dir. path does not exist in Central Inventory
Oracle Home is a symbolic link
Oracle Home inventory is corrupted
LsInventorySession failed: OracleHomeInventory gets null oracleHomeInfo
OPatch failed with error code 73

Resolution

Simply run attachHome.sh script after setting the DB Tier Environment. 

In my case the file was located under the following directory:

/u01/install/VISION/11.2.0/oui/bin/attachHome.sh

Environment

+ Oracle E-Business Suite Release 12.2.4

+ Oracle Linux x86-64