Annual return filing bars provisional assessment under the U.P. VAT Act once the return is submitted.

Section 25(2) of the U.P. Value Added Tax Act, 2008 bars the making of a provisional assessment order for a tax period once the dealer has submitted the annual return of turnover and tax. The timing of the notice does not preserve the Assessing Authority's power if the annual return has already been filed. The operative effect is that provisional assessment cannot proceed after filing of the annual return for the relevant assessment year.

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Issues: Whether a provisional assessment order under Section 25(1) of the U.P. Value Added Tax Act, 2008 could be passed after the dealer had submitted the annual return, in view of Section 25(2) of the Act.

Analysis: Section 25(2) places a complete bar on making a provisional assessment order for any tax period of an assessment year once the annual return of turnover and tax has been submitted. The timing of the notice does not preserve the power to pass such an order after the return is filed. Since the annual return had already been filed, the Assessing Authority lacked authority to proceed with provisional assessment thereafter.

Conclusion: The provisional assessment orders were without jurisdiction and liable to be quashed.

Ratio Decidendi: After submission of the annual return, Section 25(2) of the U.P. Value Added Tax Act, 2008 prohibits any provisional assessment order for the relevant tax period.

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