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2019 (8) TMI 1526 - HC - VAT and Sales TaxReopening of assessment - Section 33 of the Value Added Tax Act, 2005 - Jurisdiction - power of Controller and Auditor General to raise audit objection - While submitting that the entire proceedings, is de hors the statutory provisions of Section 33 of ‘the Act’ and is fit to be struck down in view of the judgment of this Court in Tata Projects [2019 (3) TMI 1762 - PATNA HIGH COURT], it is prayed for allowing the amendment to question the orders so passed. HELD THAT:- Though an attempt is made by the respondent authorities in the Commercial Taxes Department to wriggle out of the judgment of Tata Projects(supra) but in our opinion the case is hopeless for on each of the two issues i.e lack of jurisdiction on the Accountant General to raise objection in a case of deemed assessment as well as on the failure of the Assessing officer to record satisfaction thereon, that we find the entire proceedings de hors the statutory discharge as well as our opinion in Tata Projects (supra) and consequently, the entire proceedings including the assessment order at Annexure- 8 of I.A. No.2 of 2019 together with demand notice at Annexure-6 to I.A. No. 1 of 2019 are quashed and set aside. Petition allowed.
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