https://www.taxtmi.com/caselaws?id=162454 The Tribunal upheld the validity of the notice under section 11E(2) for reopening deemed assessments under the Bengal Finance (Sales Tax) Act, 1941. The Tribunal rejected the applicant's arguments regarding the notice period, validity of previous assessment orders, and non-disclosure of REP licenses in returns. Emphasizing exceptional circumstances and the retrospective applicability of a Supreme Court decision on REP licenses, the Tribunal dismissed the challenge to the reopening of assessments, with no costs awarded. The applicant's request to stay the order was also rejected, resulting in the dismissal of the application. en-us Thu, 28 Sep 2000 00:00:00 +0530 Wed, 26 Feb 2014 17:41:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162454 The Tribunal upheld the validity of the notice under section 11E(2) for reopening deemed assessments under the Bengal Finance (Sales Tax) Act, 1941. The Tribunal rejected the applicant's arguments regarding the notice period, validity of previous assessment orders, and non-disclosure of REP licenses in returns. Emphasizing exceptional circumstances and the retrospective applicability of a Supreme Court decision on REP licenses, the Tribunal dismissed the challenge to the reopening of assessments, with no costs awarded. The applicant's request to stay the order was also rejected, resulting in the dismissal of the application. Case-Laws VAT and Sales Tax Thu, 28 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162454