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Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether reassessment orders could be sustained when the original assessment orders for the same assessment years and same turnover stood restored and revived.
Analysis: The assessments were originally made under section 9 of the Haryana General Sales Tax Act, 1973 read with the notification issued under section 15. Although reassessment orders were later passed after the earlier assessment orders had been set aside, the earlier assessment orders were subsequently restored when the State's review succeeded. Once the original assessment orders stood revived, there could not be two sets of assessment orders for the same assessment years and the same turnover. The tax demand could therefore be founded only on the original assessments, and not on the reassessment orders.
Conclusion: The reassessment orders could not be relied upon after revival of the original assessment orders and were liable to be quashed; the assessee succeeded.
Final Conclusion: The restored original assessments displaced the reassessments, and the revenue could proceed only on the basis of the original assessment orders.
Ratio Decidendi: Where original assessment orders for the same assessment year and turnover are revived, reassessment orders founded on their earlier invalidation cannot survive, and the tax demand must rest only on the original assessments.
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