https://www.taxtmi.com/caselaws?id=221293 Reassessment under the works contract tax framework was held to require a statutory basis of escaped, under-assessed, or lower-rated turnover; reopening based only on an alleged failure to deduct tax at source was treated as jurisdictionally invalid because that defect did not amount to escapement in the assessee's hands. The penalty imposed within the reassessment order was also infirm because it bypassed the separate penalty procedure and hearing. On refund, once the amount had been determined in assessment and the prescribed certificates were on record, withholding the refund on the ground of further verification was unjustified, and mandamus issued for release of the refund with interest. en-us Tue, 12 Feb 2013 00:00:00 +0530 Wed, 14 Oct 2015 13:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221293 Reassessment under the works contract tax framework was held to require a statutory basis of escaped, under-assessed, or lower-rated turnover; reopening based only on an alleged failure to deduct tax at source was treated as jurisdictionally invalid because that defect did not amount to escapement in the assessee's hands. The penalty imposed within the reassessment order was also infirm because it bypassed the separate penalty procedure and hearing. On refund, once the amount had been determined in assessment and the prescribed certificates were on record, withholding the refund on the ground of further verification was unjustified, and mandamus issued for release of the refund with interest. Case-Laws VAT and Sales Tax Tue, 12 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221293