https://www.taxtmi.com/caselaws?id=379103 Reassessment jurisdiction under the Karnataka Value Added Tax Act, 2003 was sustained because the record contained a Commissioner's assignment order specifically authorising assessment and reassessment for the relevant dealer and tax period. The challenge based on absence of authorisation therefore failed. The writ petition was also declined because the reassessment order had been challenged belatedly and the petitioner had an available statutory appellate remedy after pursuing recovery proceedings. The petitioner was relegated to the appeal forum, with protection to file the appeal within the time granted and have it considered on merits in accordance with law. en-us Fri, 29 Mar 2019 00:00:00 +0530 Sun, 28 Apr 2019 12:00:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379103 Reassessment jurisdiction under the Karnataka Value Added Tax Act, 2003 was sustained because the record contained a Commissioner's assignment order specifically authorising assessment and reassessment for the relevant dealer and tax period. The challenge based on absence of authorisation therefore failed. The writ petition was also declined because the reassessment order had been challenged belatedly and the petitioner had an available statutory appellate remedy after pursuing recovery proceedings. The petitioner was relegated to the appeal forum, with protection to file the appeal within the time granted and have it considered on merits in accordance with law. Case-Laws VAT and Sales Tax Fri, 29 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379103