https://www.taxtmi.com/caselaws?id=392806 Section 42(2) of the Jharkhand Value Added Tax Act required reassessment to be completed within two years from the remand order. The record showed unexplained gaps in the order sheet, delayed first effective action, and an incoherent sequence of hearing entries that did not support the asserted disposal date. The absence of any specific denial of ante-dating, together with delayed service of the demand notice, supported the finding that the reassessment order had been shown as timely only by ante-dating it. The reassessment was therefore treated as beyond limitation, void ab initio, and the revisional order founded on it was also unsustainable. en-us Tue, 25 Feb 2020 00:00:00 +0530 Sat, 29 Feb 2020 06:55:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392806 Section 42(2) of the Jharkhand Value Added Tax Act required reassessment to be completed within two years from the remand order. The record showed unexplained gaps in the order sheet, delayed first effective action, and an incoherent sequence of hearing entries that did not support the asserted disposal date. The absence of any specific denial of ante-dating, together with delayed service of the demand notice, supported the finding that the reassessment order had been shown as timely only by ante-dating it. The reassessment was therefore treated as beyond limitation, void ab initio, and the revisional order founded on it was also unsustainable. Case-Laws VAT and Sales Tax Tue, 25 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392806