https://www.taxtmi.com/caselaws?id=799883 Section 34(2) of the Delhi Value Added Tax Act imposes a mandatory one-year period for completing an assessment remanded for fresh determination. Where no fresh assessment is completed within that period, the earlier default assessment demand ceases to subsist. Consequently, no legal basis remains to retain a pre-deposit paid for objections against that demand; it must be processed for refund with applicable interest. Expiry of the limitation period therefore extinguishes enforcement of the remanded assessment demand. en-us Wed, 23 Sep 2026 00:00:00 +0530 Tue, 29 Sep 2026 08:34:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799883 Section 34(2) of the Delhi Value Added Tax Act imposes a mandatory one-year period for completing an assessment remanded for fresh determination. Where no fresh assessment is completed within that period, the earlier default assessment demand ceases to subsist. Consequently, no legal basis remains to retain a pre-deposit paid for objections against that demand; it must be processed for refund with applicable interest. Expiry of the limitation period therefore extinguishes enforcement of the remanded assessment demand. Case-Laws VAT / Sales Tax Wed, 23 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799883