https://www.taxtmi.com/caselaws?id=432592 Reassessment under Section 22(1) of the Chhattisgarh VAT Act could be initiated only where a formal assessment order had been passed, because the limitation period and jurisdiction to reopen run from that order. A deemed assessment under Section 21(2) does not amount to an assessment order for reopening purposes, so the jurisdictional prerequisite for Section 22(1) was absent. The HC therefore held that reassessment on the basis of deemed assessment alone was not competent, and the impugned reassessment and revisional orders were set aside. en-us Thu, 15 Dec 2022 00:00:00 +0530 Tue, 10 Jan 2023 09:23:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432592 Reassessment under Section 22(1) of the Chhattisgarh VAT Act could be initiated only where a formal assessment order had been passed, because the limitation period and jurisdiction to reopen run from that order. A deemed assessment under Section 21(2) does not amount to an assessment order for reopening purposes, so the jurisdictional prerequisite for Section 22(1) was absent. The HC therefore held that reassessment on the basis of deemed assessment alone was not competent, and the impugned reassessment and revisional orders were set aside. Case-Laws VAT and Sales Tax Thu, 15 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432592