https://www.taxtmi.com/caselaws?id=763713 Where an earlier assessment order for the same assessment year remains unaltered, the assessing authority cannot validly issue a second assessment under the same provision, as that would create mutually inconsistent and unenforceable orders; the later assessment was treated as non est in law. The Court did not decide the maintainability of recalling the earlier assessment by rectification, but preserved the taxpayer's ability to pursue the statutory appellate remedy against that earlier order within the stipulated time. The writ challenge therefore failed on the relief sought, while the later assessment could not survive in law. en-us Thu, 26 Sep 2024 00:00:00 +0530 Fri, 27 Dec 2024 09:00:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763713 Where an earlier assessment order for the same assessment year remains unaltered, the assessing authority cannot validly issue a second assessment under the same provision, as that would create mutually inconsistent and unenforceable orders; the later assessment was treated as non est in law. The Court did not decide the maintainability of recalling the earlier assessment by rectification, but preserved the taxpayer's ability to pursue the statutory appellate remedy against that earlier order within the stipulated time. The writ challenge therefore failed on the relief sought, while the later assessment could not survive in law. Case-Laws VAT / Sales Tax Thu, 26 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763713