https://www.taxtmi.com/caselaws?id=449343 Reassessment notices under the Bihar Value Added Tax Act, 2005 were issued after the statutory period for reassessment had expired, so they were barred by limitation and lacked jurisdiction. The dealer's returns had already led to self-assessment under Section 26, and earlier reassessment steps had either been closed or concluded after appellate remand. Because the 2018 notices were not traceable to any subsisting reassessment within the prescribed time, the High Court held that a writ petition under Article 226 was maintainable despite the notices being at a show-cause stage, and interference was justified to prevent action without jurisdiction. en-us Tue, 06 Feb 2024 00:00:00 +0530 Fri, 09 Feb 2024 17:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449343 Reassessment notices under the Bihar Value Added Tax Act, 2005 were issued after the statutory period for reassessment had expired, so they were barred by limitation and lacked jurisdiction. The dealer's returns had already led to self-assessment under Section 26, and earlier reassessment steps had either been closed or concluded after appellate remand. Because the 2018 notices were not traceable to any subsisting reassessment within the prescribed time, the High Court held that a writ petition under Article 226 was maintainable despite the notices being at a show-cause stage, and interference was justified to prevent action without jurisdiction. Case-Laws VAT and Sales Tax Tue, 06 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449343