https://www.taxtmi.com/caselaws?id=260698 Reassessment under section 40 of the Assam Value Added Tax Act, 2003 was sustained because the authority relied on a statutory declaration in form 65A showing higher quantity and value of goods than in the earlier assessed return, which constituted material discovered after the original assessment. The reopening was therefore not based on suspicion alone and was held valid. The writ petition was also rejected as not maintainable because the impugned assessment-related order was appealable and statutory remedies were available, making writ interference inappropriate in the circumstances. en-us Mon, 09 Mar 2015 00:00:00 +0530 Sat, 20 Jun 2015 08:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260698 Reassessment under section 40 of the Assam Value Added Tax Act, 2003 was sustained because the authority relied on a statutory declaration in form 65A showing higher quantity and value of goods than in the earlier assessed return, which constituted material discovered after the original assessment. The reopening was therefore not based on suspicion alone and was held valid. The writ petition was also rejected as not maintainable because the impugned assessment-related order was appealable and statutory remedies were available, making writ interference inappropriate in the circumstances. Case-Laws VAT and Sales Tax Mon, 09 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260698