https://www.taxtmi.com/caselaws?id=392865 A deeming assessment notification under the Punjab General Sales Tax framework applied only to matters still pending at the assessment stage or where assessment proceedings had already been initiated. It did not extend to an assessment that had already been finalised before the notification date. Pending appellate proceedings did not revive a completed assessment as a matter pending for assessment, and the principle that an appeal is a continuation of original proceedings could not enlarge the scope of the deeming rule. On that construction, the dealer could not claim deemed assessment merely because an appeal against the assessment order was pending. en-us Wed, 19 Feb 2020 00:00:00 +0530 Mon, 02 Mar 2020 10:56:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392865 A deeming assessment notification under the Punjab General Sales Tax framework applied only to matters still pending at the assessment stage or where assessment proceedings had already been initiated. It did not extend to an assessment that had already been finalised before the notification date. Pending appellate proceedings did not revive a completed assessment as a matter pending for assessment, and the principle that an appeal is a continuation of original proceedings could not enlarge the scope of the deeming rule. On that construction, the dealer could not claim deemed assessment merely because an appeal against the assessment order was pending. Case-Laws VAT and Sales Tax Wed, 19 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392865