https://www.taxtmi.com/caselaws?id=357713 Writ jurisdiction remains available where reassessment is challenged as lacking statutory jurisdiction, despite an alternative appellate remedy. A deemed assessment arising from compliance with return requirements may be reassessed only through the provision specifically governing deemed assessments and within its prescribed period. Reassessment under Section 22(1) requires an existing actual assessment or reassessment order; a deemed assessment cannot be treated as such an order by extending the legal fiction beyond its purpose. Consequently, reassessment initiated without an original assessment order is invalid, and the related penalty cannot survive. 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 remains available where reassessment is challenged as lacking statutory jurisdiction, despite an alternative appellate remedy. A deemed assessment arising from compliance with return requirements may be reassessed only through the provision specifically governing deemed assessments and within its prescribed period. Reassessment under Section 22(1) requires an existing actual assessment or reassessment order; a deemed assessment cannot be treated as such an order by extending the legal fiction beyond its purpose. Consequently, reassessment initiated without an original assessment order is invalid, and the related penalty cannot survive. Case-Laws VAT and Sales Tax Tue, 20 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357713