https://www.taxtmi.com/caselaws?id=383763 Section 27 creates a deemed self-assessment on filing of returns, with tax and input tax credit consequences arising by operation of law, and does not require a conscious assessment order. Rectification under section 31 is confined to mistakes apparent from an existing assessment or reassessment order. Where no regular assessment order had been passed under sections 28 or 29, a rectification exercise under section 31 lacked jurisdictional and could not be sustained; the revision therefore failed. en-us Wed, 24 Jul 2019 00:00:00 +0530 Mon, 30 Nov 2020 11:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383763 Section 27 creates a deemed self-assessment on filing of returns, with tax and input tax credit consequences arising by operation of law, and does not require a conscious assessment order. Rectification under section 31 is confined to mistakes apparent from an existing assessment or reassessment order. Where no regular assessment order had been passed under sections 28 or 29, a rectification exercise under section 31 lacked jurisdictional and could not be sustained; the revision therefore failed. Case-Laws VAT and Sales Tax Wed, 24 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383763