Deemed self-assessment and regular assessment operate independently under U.P. VAT law despite an invalid revised-return notice.

A deemed self-assessment under section 27 of the U.P. Value Added Tax Act, 2008 arises by operation of law on the statutory date and is not dependent on an assessment order. A notice under rule 45(13)(a) granting less than the mandatory 15 days to file a revised return is invalid, but that invalidity does not prevent the deemed assessment fiction from arising. The statute also preserves an independent power of regular assessment under section 28, which is not fettered by section 27. Rule 45(13)(c) does not make a valid notice a jurisdictional for section 28 where the statutory conditions for regular assessment exist.

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Issues: (i) Whether a deemed assessment had arisen under section 27(2)(b) of the U.P. Value Added Tax Act, 2008 despite the notice under rule 45(13)(a) of the U.P. Value Added Tax Rules, 2008 allowing 15 days to file a revised return having been issued too late; (ii) Whether the assessing authority nevertheless had jurisdiction to initiate and complete assessment under section 28 of the U.P. Value Added Tax Act, 2008.

Issue (i): Whether a deemed assessment had arisen under section 27(2)(b) of the U.P. Value Added Tax Act, 2008 despite the notice under rule 45(13)(a) of the U.P. Value Added Tax Rules, 2008 allowing 15 days to file a revised return having been issued too late.

Analysis: Section 27 creates a legal fiction of self assessment on the basis of the return filed, and the fiction comes into existence by operation of law on the date fixed by section 27(2)(b). The notice contemplated by rule 45(13)(a) is meant to permit rectification of an incomplete or incorrect annual return within a minimum period of 15 days, and that period is mandatory. A notice issued without granting that minimum period is invalid. Even so, the invalidity of the notice does not prevent the statutory fiction of deemed assessment from arising on the date prescribed by section 27(2)(b), because the fiction is not dependent on an order being passed by the assessing authority.

Conclusion: Yes. A deemed assessment arose on the statutory date, notwithstanding the invalid notice.

Issue (ii): Whether the assessing authority nevertheless had jurisdiction to initiate and complete assessment under section 28 of the U.P. Value Added Tax Act, 2008.

Analysis: Section 28 confers an independent power of regular assessment after examination of records in the cases specified therein, and that power is not curtailed by the operation of section 27. Rule 45(13)(c) only indicates that if the dealer fails to file a revised return in response to a valid notice, the authority may proceed under section 28. It does not make a valid notice under rule 45(13)(a) a jurisdictional precondition for section 28. The delegated rule cannot override the principal statute, and the assessment under section 28 remains sustainable if the statutory conditions in section 28(1)(b) exist.

Conclusion: Yes. The assessment proceedings under section 28 were validly initiated and completed.

Final Conclusion: The revision failed because the deemed assessment under section 27 did not bar regular assessment under section 28, and the challenge to the assessment on merits was not successfully established.

Ratio Decidendi: A deemed/self assessment under section 27 of the U.P. Value Added Tax Act, 2008 is a legal fiction limited to its statutory purpose and remains subject to the independent power of regular assessment under section 28; an invalid notice under rule 45(13)(a) does not fetter that power where section 28 is otherwise attracted.

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