https://www.taxtmi.com/caselaws?id=160652 The court held that the assessing authority had no jurisdiction to issue reassessment notices challenging the grant of set-off to the petitioner, as the issue had been conclusively decided by the revisionary authority in favor of the petitioner and not challenged further by the State. The court deemed the reassessment notices legally unsustainable, quashed them, and ordered the refund of any security amount deposited. en-us Wed, 03 Jan 2001 00:00:00 +0530 Sat, 21 Dec 2013 14:30:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160652 The court held that the assessing authority had no jurisdiction to issue reassessment notices challenging the grant of set-off to the petitioner, as the issue had been conclusively decided by the revisionary authority in favor of the petitioner and not challenged further by the State. The court deemed the reassessment notices legally unsustainable, quashed them, and ordered the refund of any security amount deposited. Case-Laws VAT and Sales Tax Wed, 03 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160652