https://www.taxtmi.com/caselaws?id=307995 The Court allowed the writ petitions for cases with prior assessments or reassessments, quashing the impugned orders and demand notices. For cases without prior assessments, the petitions were dismissed, directing the petitioners to pursue alternative statutory remedies. The Court underscored that reassessment cannot be based on a mere change of opinion and must be supported by tangible material. The Nokia decision cannot be applied universally without considering the specific facts of each case. 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 The Court allowed the writ petitions for cases with prior assessments or reassessments, quashing the impugned orders and demand notices. For cases without prior assessments, the petitions were dismissed, directing the petitioners to pursue alternative statutory remedies. The Court underscored that reassessment cannot be based on a mere change of opinion and must be supported by tangible material. The Nokia decision cannot be applied universally without considering the specific facts of each case. Case-Laws VAT and Sales Tax Wed, 14 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307995