https://www.taxtmi.com/caselaws?id=778319 Reassessment proceedings based solely on a circular that had already been quashed could not survive in law, because the invalid circular destroyed the foundation for reopening. The Court also treated the notification governing inter-State sale of electronic goods as conferring a benefit that could not be denied without cogent, reasoned material. On that basis, the reassessment proceedings and impugned orders were unsustainable, and the questions of law were answered in favour of the assessee and against the Revenue. en-us Mon, 08 Sep 2025 00:00:00 +0530 Mon, 15 Sep 2025 08:26:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778319 Reassessment proceedings based solely on a circular that had already been quashed could not survive in law, because the invalid circular destroyed the foundation for reopening. The Court also treated the notification governing inter-State sale of electronic goods as conferring a benefit that could not be denied without cogent, reasoned material. On that basis, the reassessment proceedings and impugned orders were unsustainable, and the questions of law were answered in favour of the assessee and against the Revenue. Case-Laws VAT / Sales Tax Mon, 08 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778319