https://www.taxtmi.com/caselaws?id=753120 The Gauhati HC held that monthly returns for 2009-2010 were not submitted within the prescribed 21-day deadline under Rule 17(1) of the Assam VAT Rules, 2005. Revised returns filed on 13.04.2011 exceeded the two-month limit under Rule 17(5)(a), invalidating self-assessment under Section 35 of the Assam VAT Act, 2003. The court ruled that reassessment under Section 40 requires prior valid assessment under Sections 34, 35, 36, or 37. Since no valid self-assessment existed, the reassessment proceedings lacked jurisdiction. The reassessment order dated 17.03.2018 and demand notice were quashed as illegal and without jurisdiction. en-us Tue, 02 Apr 2024 00:00:00 +0530 Sat, 25 May 2024 08:31:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753120 The Gauhati HC held that monthly returns for 2009-2010 were not submitted within the prescribed 21-day deadline under Rule 17(1) of the Assam VAT Rules, 2005. Revised returns filed on 13.04.2011 exceeded the two-month limit under Rule 17(5)(a), invalidating self-assessment under Section 35 of the Assam VAT Act, 2003. The court ruled that reassessment under Section 40 requires prior valid assessment under Sections 34, 35, 36, or 37. Since no valid self-assessment existed, the reassessment proceedings lacked jurisdiction. The reassessment order dated 17.03.2018 and demand notice were quashed as illegal and without jurisdiction. Case-Laws VAT and Sales Tax Tue, 02 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753120