https://www.taxtmi.com/caselaws?id=344423 Reassessment under Section 39 of the Karnataka Value Added Tax Act was held impermissible where it was founded on the same survey material already relied on in the regular assessment under Section 38. The court noted that tax and compounding fee had already been paid on the detected suppression, and the Revenue produced no fresh incriminating material to show escaped turnover or justify best judgment reopening. In the absence of any additional basis for reassessment, repeating assessment on identical evidence was unsustainable. The reassessment orders were therefore set aside. en-us Tue, 30 May 2017 00:00:00 +0530 Sat, 24 Mar 2018 17:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344423 Reassessment under Section 39 of the Karnataka Value Added Tax Act was held impermissible where it was founded on the same survey material already relied on in the regular assessment under Section 38. The court noted that tax and compounding fee had already been paid on the detected suppression, and the Revenue produced no fresh incriminating material to show escaped turnover or justify best judgment reopening. In the absence of any additional basis for reassessment, repeating assessment on identical evidence was unsustainable. The reassessment orders were therefore set aside. Case-Laws VAT and Sales Tax Tue, 30 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344423