https://www.taxtmi.com/caselaws?id=384478 A deemed self-assessment under section 27 of the U.P. Value Added Tax Act, 2008 arises by operation of law on the statutory date and is not dependent on an assessment order. A notice under rule 45(13)(a) granting less than the mandatory 15 days to file a revised return is invalid, but that invalidity does not prevent the deemed assessment fiction from arising. The statute also preserves an independent power of regular assessment under section 28, which is not fettered by section 27. Rule 45(13)(c) does not make a valid notice a jurisdictional for section 28 where the statutory conditions for regular assessment exist. en-us Fri, 02 Aug 2019 00:00:00 +0530 Fri, 16 Aug 2019 07:48:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384478 A deemed self-assessment under section 27 of the U.P. Value Added Tax Act, 2008 arises by operation of law on the statutory date and is not dependent on an assessment order. A notice under rule 45(13)(a) granting less than the mandatory 15 days to file a revised return is invalid, but that invalidity does not prevent the deemed assessment fiction from arising. The statute also preserves an independent power of regular assessment under section 28, which is not fettered by section 27. Rule 45(13)(c) does not make a valid notice a jurisdictional for section 28 where the statutory conditions for regular assessment exist. Case-Laws VAT and Sales Tax Fri, 02 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384478