https://www.taxtmi.com/caselaws?id=287490 Audit-based reassessment under section 33 requires a prior finalized assessment, reassessment, or completed scrutiny; where the audit note itself shows that no such proceeding has been finalized, the reassessment machinery cannot be validly initiated. The assessing authority must also record satisfaction that the audit objection is lawful before issuing notice, and a mechanical notice issued merely because an audit objection exists does not satisfy the statutory requirement. The dealer's participation in the proceedings does not confer jurisdiction or cure a foundational defect in initiation. On that reasoning, the reassessment proceedings and consequential demand notices were quashed as lacking lawful foundation. en-us Tue, 05 Mar 2019 00:00:00 +0530 Thu, 20 Aug 2020 10:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287490 Audit-based reassessment under section 33 requires a prior finalized assessment, reassessment, or completed scrutiny; where the audit note itself shows that no such proceeding has been finalized, the reassessment machinery cannot be validly initiated. The assessing authority must also record satisfaction that the audit objection is lawful before issuing notice, and a mechanical notice issued merely because an audit objection exists does not satisfy the statutory requirement. The dealer's participation in the proceedings does not confer jurisdiction or cure a foundational defect in initiation. On that reasoning, the reassessment proceedings and consequential demand notices were quashed as lacking lawful foundation. Case-Laws VAT and Sales Tax Tue, 05 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287490