https://www.taxtmi.com/caselaws?id=422852 A reassessment under the U.P. VAT Act must follow the specific statutory route in section 29, including section 29(7) for escaped turnover, rather than being initiated through permission under section 56(1). Section 56(1) is confined to the Commissioner's supervisory examination of subordinate orders for legality or propriety, while section 31 concerns rectification of mistakes. Permission granted under section 56(1) for reassessment was therefore outside the scope of that provision, and the Tribunal erred in treating it as valid. The stated legal principle is that where the statute prescribes a specific mechanism for reassessment, that mechanism alone must be used. en-us Thu, 31 Mar 2022 00:00:00 +0530 Tue, 24 May 2022 11:15:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422852 A reassessment under the U.P. VAT Act must follow the specific statutory route in section 29, including section 29(7) for escaped turnover, rather than being initiated through permission under section 56(1). Section 56(1) is confined to the Commissioner's supervisory examination of subordinate orders for legality or propriety, while section 31 concerns rectification of mistakes. Permission granted under section 56(1) for reassessment was therefore outside the scope of that provision, and the Tribunal erred in treating it as valid. The stated legal principle is that where the statute prescribes a specific mechanism for reassessment, that mechanism alone must be used. Case-Laws VAT and Sales Tax Thu, 31 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422852