https://www.taxtmi.com/caselaws?id=289742 The court allowed the petitioner's challenge to the assessment proceedings under Section 31 of the Bihar Value Added Tax Act, 2005, finding them void due to being barred by limitation. The court held that the reassessment was within the prescribed time limits but lacked procedural compliance, rendering the proceedings invalid. The assessment order, demand notice, and attachment notice were set aside, with the matter remitted to the assessing authority for proper consideration within three months. The revision application before the Commissioner became moot, and the writ petition was granted with specific directives. en-us Thu, 18 Jul 2019 00:00:00 +0530 Thu, 20 Aug 2020 10:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289742 The court allowed the petitioner's challenge to the assessment proceedings under Section 31 of the Bihar Value Added Tax Act, 2005, finding them void due to being barred by limitation. The court held that the reassessment was within the prescribed time limits but lacked procedural compliance, rendering the proceedings invalid. The assessment order, demand notice, and attachment notice were set aside, with the matter remitted to the assessing authority for proper consideration within three months. The revision application before the Commissioner became moot, and the writ petition was granted with specific directives. Case-Laws VAT and Sales Tax Thu, 18 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289742