2025 (7) TMI 1257

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....of the respondents. 2. The petitioner herein has assailed the order of reassessment done in terms with Section 40(1) of the Assam Value Added Tax Act, 2003 (hereinafter referred to as the "Act of 2003") on the ground that the said reassessment order is contrary to Section 40(2) of the Act of 2003. 3. The materials on record shows that for the financial year 2007-2008, the assessment was completed under Section 9(2) of the Central Sales Tax Act, 1956 read with Section 86 of the Act of 2003 on 25.06.2012. In terms with the said Assessment Order, the only amount payable was Rs. 250/- and this was duly informed to the petitioner vide a notice of demand directing the petitioner to deposit the said amount on 01.07.2012. The petitioner accor....

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.... petitioner to deposit the said amount on or before 21.12.2022. Pursuant thereto, Bakijai proceedings was also initiated against the petitioner. It is relevant to take note of that the petitioner subsequent to the Assessment Order being passed on 22.11.2022 and the Notice of Demand being issued submitted a reply on 26.11.2022. It is under such circumstances, the present writ petition has been filed. 7. The record reveals that pursuant to the filing of the instant writ petition, this Court vide an order dated 07.02.2025 issued notice and stayed the operation of the Assessment Order dated 22.11.2022; the Notice of Demand dated 22.11.2022, the certificates dated 07.09.2024 and the Demand Notice dated 07.09.2024 until further orders. 8. T....