https://www.taxtmi.com/caselaws?id=384720 Reassessment beyond the ordinary four-year limit under the Delhi Value Added Tax Act could be invoked only on recorded reasons to believe, based on independent application of mind, that non-payment resulted from concealment, omission, or failure to disclose material particulars; reliance on a DGCEI report or mere suspicion was insufficient. The Delhi HC also held that VAT and CST liabilities could not be combined in a single reassessment order under different statutory regimes, and the impugned notices and orders were set aside because the statutory preconditions for reopening were not met and a separate exercise would have been time-barred. en-us Tue, 13 Aug 2019 00:00:00 +0530 Wed, 27 May 2020 11:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384720 Reassessment beyond the ordinary four-year limit under the Delhi Value Added Tax Act could be invoked only on recorded reasons to believe, based on independent application of mind, that non-payment resulted from concealment, omission, or failure to disclose material particulars; reliance on a DGCEI report or mere suspicion was insufficient. The Delhi HC also held that VAT and CST liabilities could not be combined in a single reassessment order under different statutory regimes, and the impugned notices and orders were set aside because the statutory preconditions for reopening were not met and a separate exercise would have been time-barred. Case-Laws VAT and Sales Tax Tue, 13 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384720