https://www.taxtmi.com/caselaws?id=174131 Filing of the annual return under the Uttar Pradesh Value Added Tax Act, 2008 triggered the statutory route of regular assessment under Section 26, and the assessing authority could not resort to provisional assessment under Section 25(1)(ii) after that return was submitted. The provisional assessment and resulting demand notices were therefore without jurisdiction and unsustainable. The objection that writ jurisdiction was barred by an alternative appellate remedy failed because the challenge involved a pure question of law and the authority had acted beyond jurisdiction. The revenue was left free to complete assessment on the basis of the annual return in accordance with Section 26. 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 Filing of the annual return under the Uttar Pradesh Value Added Tax Act, 2008 triggered the statutory route of regular assessment under Section 26, and the assessing authority could not resort to provisional assessment under Section 25(1)(ii) after that return was submitted. The provisional assessment and resulting demand notices were therefore without jurisdiction and unsustainable. The objection that writ jurisdiction was barred by an alternative appellate remedy failed because the challenge involved a pure question of law and the authority had acted beyond jurisdiction. The revenue was left free to complete assessment on the basis of the annual return in accordance with Section 26. Case-Laws VAT and Sales Tax Mon, 17 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174131