https://www.taxtmi.com/caselaws?id=357713 Writ jurisdiction remained available where reassessment was challenged as wholly without authority, despite an appellate remedy, so the Article 226 petition was maintainable. Reassessment under Section 22(1) of the Chhattisgarh Value Added Tax Act, 2005 was invalid because no original assessment order had been passed and the assessee's liability had already stood as a deemed assessment under Section 21(2). The statutory fiction could not be extended beyond its limited purpose, and Section 22(1) required an existing order of assessment or reassessment. The consequential penalty under Section 22(2) also failed once the reassessment lacked jurisdiction. en-us Tue, 20 Mar 2018 00:00:00 +0530 Mon, 05 Nov 2018 18:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357713 Writ jurisdiction remained available where reassessment was challenged as wholly without authority, despite an appellate remedy, so the Article 226 petition was maintainable. Reassessment under Section 22(1) of the Chhattisgarh Value Added Tax Act, 2005 was invalid because no original assessment order had been passed and the assessee's liability had already stood as a deemed assessment under Section 21(2). The statutory fiction could not be extended beyond its limited purpose, and Section 22(1) required an existing order of assessment or reassessment. The consequential penalty under Section 22(2) also failed once the reassessment lacked jurisdiction. Case-Laws VAT and Sales Tax Tue, 20 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357713