Re-assessment Orders Overturned Due to Lack of Initial Review; Finance Dept. Concedes Error Based on Supreme Court Precedent.

The petitions were allowed as the re-assessment orders were set aside due to the absence of any prior assessment. The Standing Counsel for the Finance Department conceded that the re-assessment orders were issued without an initial assessment, aligning with the precedent set in the Supreme Court decision cited by the petitioner.

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Issues Involved: Petitioner challenges re-assessment order without prior assessment.

Summary:
The petitioner contended that a re-assessment order was issued without any prior assessment, citing the Supreme Court decision in Ghanshyamdas Vs. Regional Assistant Commissioner of Sales Tax, Nagpur. The Standing Counsel for the Finance Department acknowledged that the re-assessment orders were indeed passed without any initial assessment. Consequently, the petitions were allowed, and the re-assessment orders were set aside.

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