VAT Assessment Overturned; New Reassessment Required Using Updated Module within 3 Months of Activation.

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Full Text of the Document

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....Deemed assessment - making an assessment with regard to an assessee by relying on details in the websites and web portals of other entities / individuals - order set aside and directed to pass assessment order afresh after new module becoming operative and shall be completed within a period of three months from the date of operation of new module....