https://www.taxtmi.com/caselaws?id=166579 Section 28(1) of the Commercial Tax Act, 1994 permits reassessment where tax has escaped assessment or been under-assessed, but penalty is confined to cases where the omission leading to reassessment is attributable to the dealer. Where the dealer had already deposited the tax, the earlier assessing authority had considered that payment and refunded the excess, and the reassessment arose from the authority's own mistake rather than any omission, error, or default by the dealer, penalty could not be imposed. en-us Mon, 02 May 2011 00:00:00 +0530 Wed, 08 Oct 2014 14:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166579 Section 28(1) of the Commercial Tax Act, 1994 permits reassessment where tax has escaped assessment or been under-assessed, but penalty is confined to cases where the omission leading to reassessment is attributable to the dealer. Where the dealer had already deposited the tax, the earlier assessing authority had considered that payment and refunded the excess, and the reassessment arose from the authority's own mistake rather than any omission, error, or default by the dealer, penalty could not be imposed. Case-Laws VAT and Sales Tax Mon, 02 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166579