https://www.taxtmi.com/caselaws?id=435556 Reassessment under the Chhattisgarh VAT Act requires a prior formal assessment order, because the power under Section 22(1) runs from the date of an actual assessment order and cannot be triggered by a deemed assessment alone. A return acknowledgment under Rule 20 is not equivalent to an assessment order and does not create jurisdiction to reopen the matter. Once reassessment lacked jurisdiction, the consequential penalty under Section 22(2) also could not stand. The impugned reassessment and penalty orders were therefore unsustainable. en-us Thu, 16 Mar 2023 00:00:00 +0530 Wed, 22 Mar 2023 11:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435556 Reassessment under the Chhattisgarh VAT Act requires a prior formal assessment order, because the power under Section 22(1) runs from the date of an actual assessment order and cannot be triggered by a deemed assessment alone. A return acknowledgment under Rule 20 is not equivalent to an assessment order and does not create jurisdiction to reopen the matter. Once reassessment lacked jurisdiction, the consequential penalty under Section 22(2) also could not stand. The impugned reassessment and penalty orders were therefore unsustainable. Case-Laws VAT and Sales Tax Thu, 16 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435556