https://www.taxtmi.com/caselaws?id=431147 Reassessment under the Chhattisgarh Value Added Tax Act, 2005 could not be initiated under Section 22(1) where the dealer's return had only resulted in a deemed assessment under Section 21(2) and no formal assessment order existed. The HC held that the reassessment power is triggered only by an existing assessment or reassessment order, so proceedings based solely on deemed assessment were without jurisdiction. Because the penalty under Section 22(2) depended on a valid reassessment and dealer-related omission, it also could not survive once the reassessment was found unauthorised. The reassessment orders and consequential penalty were therefore invalid. en-us Thu, 18 Aug 2022 00:00:00 +0530 Wed, 07 Dec 2022 10:27:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431147 Reassessment under the Chhattisgarh Value Added Tax Act, 2005 could not be initiated under Section 22(1) where the dealer's return had only resulted in a deemed assessment under Section 21(2) and no formal assessment order existed. The HC held that the reassessment power is triggered only by an existing assessment or reassessment order, so proceedings based solely on deemed assessment were without jurisdiction. Because the penalty under Section 22(2) depended on a valid reassessment and dealer-related omission, it also could not survive once the reassessment was found unauthorised. The reassessment orders and consequential penalty were therefore invalid. Case-Laws VAT and Sales Tax Thu, 18 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431147