https://www.taxtmi.com/caselaws?id=307995 Reassessment under Section 31 of the Bihar Value Added Tax Act was held unsustainable where earlier assessments had already been completed and reopening was based only on a later Supreme Court ruling without fresh material; those notices and consequential demand orders were quashed. In matters involving deemed assessment or cases where no prior assessment on the disputed issue had been made, the challenge was not entertained in writ jurisdiction because no change-of-opinion issue arose and the statutory appellate remedy had to be pursued. The judgment thus distinguishes between reopening concluded assessments on a mere later legal pronouncement and disputes requiring statutory adjudication of tax liability. en-us Wed, 14 Dec 2016 00:00:00 +0530 Mon, 22 May 2023 20:56:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307995 Reassessment under Section 31 of the Bihar Value Added Tax Act was held unsustainable where earlier assessments had already been completed and reopening was based only on a later Supreme Court ruling without fresh material; those notices and consequential demand orders were quashed. In matters involving deemed assessment or cases where no prior assessment on the disputed issue had been made, the challenge was not entertained in writ jurisdiction because no change-of-opinion issue arose and the statutory appellate remedy had to be pursued. The judgment thus distinguishes between reopening concluded assessments on a mere later legal pronouncement and disputes requiring statutory adjudication of tax liability. Case-Laws VAT and Sales Tax Wed, 14 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307995