https://www.taxtmi.com/caselaws?id=361050 A reassessment made after remand was held time-barred because Section 18(1) of the Haryana Value Added Tax Act, 2003 requires effect-giving assessment or reassessment to be completed within two years of receipt of the remand order by the assessing authority. Since the remand order was received on 10.12.2013 and the reassessment was completed only on 29.12.2016, the assessment could not be sustained. The return filed on 25.11.2010 was therefore treated as a deemed assessment under Section 15(1), and the excess tax collected from the assessee was refundable. en-us Wed, 02 May 2018 00:00:00 +0530 Tue, 29 May 2018 08:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361050 A reassessment made after remand was held time-barred because Section 18(1) of the Haryana Value Added Tax Act, 2003 requires effect-giving assessment or reassessment to be completed within two years of receipt of the remand order by the assessing authority. Since the remand order was received on 10.12.2013 and the reassessment was completed only on 29.12.2016, the assessment could not be sustained. The return filed on 25.11.2010 was therefore treated as a deemed assessment under Section 15(1), and the excess tax collected from the assessee was refundable. Case-Laws VAT and Sales Tax Wed, 02 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361050