https://www.taxtmi.com/caselaws?id=753273 Section 40 of the Assam Value Added Tax Act, 2003 can be invoked only after a valid prior assessment under Sections 34, 35, 36 or 37. Where no such assessment has been completed, the jurisdictional foundation for reassessment is absent and the reassessment power cannot be exercised. On that footing, the reassessment order, demand notice and recovery notices were held unsustainable and quashed. en-us Sat, 20 Apr 2024 00:00:00 +0530 Wed, 29 May 2024 22:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753273 Section 40 of the Assam Value Added Tax Act, 2003 can be invoked only after a valid prior assessment under Sections 34, 35, 36 or 37. Where no such assessment has been completed, the jurisdictional foundation for reassessment is absent and the reassessment power cannot be exercised. On that footing, the reassessment order, demand notice and recovery notices were held unsustainable and quashed. Case-Laws VAT and Sales Tax Sat, 20 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753273