https://www.taxtmi.com/caselaws?id=759957 A reassessment initiated on an audit objection was held to be barred by the five-year statutory limitation under the Jharkhand Value Added Tax Act, because the reassessment order was passed after the permitted period had expired. The order was therefore void and without jurisdiction, and the audit-objection route did not displace the limitation bar. The court also held that an alternative appellate remedy did not bar writ jurisdiction where the impugned order was wholly without jurisdiction; the time-bar and lack of effective prior service of the audit objection justified writ interference. The reassessment order and consequential demand notice were set aside. en-us Tue, 06 Feb 2024 00:00:00 +0530 Fri, 11 Oct 2024 13:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759957 A reassessment initiated on an audit objection was held to be barred by the five-year statutory limitation under the Jharkhand Value Added Tax Act, because the reassessment order was passed after the permitted period had expired. The order was therefore void and without jurisdiction, and the audit-objection route did not displace the limitation bar. The court also held that an alternative appellate remedy did not bar writ jurisdiction where the impugned order was wholly without jurisdiction; the time-bar and lack of effective prior service of the audit objection justified writ interference. The reassessment order and consequential demand notice were set aside. Case-Laws VAT / Sales Tax Tue, 06 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759957