https://www.taxtmi.com/caselaws?id=391919 Reassessment orders under the Karnataka Value Added Tax Act, 2003 and the Central Sales Tax Act, 1956 were challenged in writ jurisdiction on the basis of an intelligence report alleging misuse of the dealer's password by a tax consultant. The court noted that the reassessments rested on EFS data showing turnover for the relevant period and on the failure to produce books of account. The intelligence report concerned different assessment years, was only an opinion forwarded for action, and did not amount to an adjudication of the disputed issue; the password misuse allegation also remained an unresolved inter se dispute. No jurisdictional or legal error was shown under Articles 226 and 227, so the challenge failed and the reassessment orders were upheld. en-us Mon, 13 Jan 2020 00:00:00 +0530 Mon, 10 Feb 2020 08:50:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391919 Reassessment orders under the Karnataka Value Added Tax Act, 2003 and the Central Sales Tax Act, 1956 were challenged in writ jurisdiction on the basis of an intelligence report alleging misuse of the dealer's password by a tax consultant. The court noted that the reassessments rested on EFS data showing turnover for the relevant period and on the failure to produce books of account. The intelligence report concerned different assessment years, was only an opinion forwarded for action, and did not amount to an adjudication of the disputed issue; the password misuse allegation also remained an unresolved inter se dispute. No jurisdictional or legal error was shown under Articles 226 and 227, so the challenge failed and the reassessment orders were upheld. Case-Laws VAT and Sales Tax Mon, 13 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391919