https://www.taxtmi.com/caselaws?id=174131 The High Court clarified that once the annual tax return is filed within the stipulated period, the assessing authority must proceed under Section 26, not under Section 25 (1) (ii) of the Uttar Pradesh Value Added Tax Act, 2008. The court held that the assessing authority lost the right to proceed under Section 25 (1) (ii) after the annual return submission and emphasized that proper assessment should be conducted under Section 26 to avoid conflicting assessments. The High Court exercised its jurisdiction under Article 226, quashing the improper demand notice and directing the revenue to proceed based on the original annual return within three months. en-us Mon, 17 May 2010 00:00:00 +0530 Fri, 12 May 2017 07:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174131 The High Court clarified that once the annual tax return is filed within the stipulated period, the assessing authority must proceed under Section 26, not under Section 25 (1) (ii) of the Uttar Pradesh Value Added Tax Act, 2008. The court held that the assessing authority lost the right to proceed under Section 25 (1) (ii) after the annual return submission and emphasized that proper assessment should be conducted under Section 26 to avoid conflicting assessments. The High Court exercised its jurisdiction under Article 226, quashing the improper demand notice and directing the revenue to proceed based on the original annual return within three months. Case-Laws VAT and Sales Tax Mon, 17 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174131