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2019 (8) TMI 1309 - HC - VAT and Sales TaxReopening of assessment - validity of reassessment proceeding under section 29 of the Act - the reassessment proceedings have been initiated against the petitioner to reopen the completed assessment in view of the subsequent judgement of the Apex Court in Larsen and Toubro Limited [2013 (9) TMI 853 - SUPREME COURT]. HELD THAT:- It is admitted fact that at the time of passing of the original assessment order, the Assessing Authority has taken note of survey report dated 22.09.2009 and thereafter, passed the original assessment order holding that the petitioner is not liable for payment of tax on the material used in the execution of works contract. Once an order, which has been passed and has been confirmed by this Court under the provision of the Act, the case in hand, then in absence of any new material being brought on record, the completed assessment should not have been reopened - The proceeding of reassessment has been initiated on the basis of a subsequent judgement passed in the case of Larsen and Toubro Limited. The Honb'le Apex Court, time and again, has held that completed assessment should not be reopened on the basis of subsequent judgement being given. The present reassessment proceedings have been initiated on the basis of subsequent judgement of the Apex Court, which cannot be used to reopen assessment or disturb past assessment which have been concluded. The Department cannot be authorized to reopen the assessment, which stood closed on the basis of the law as it stood at the relevant time. Petition allowed.
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