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2023 (1) TMI 339 - HC - VAT and Sales TaxReopening of assessment - deemed assessment - whether the Respondent Authorities would have the power to reopen the assessment made without there being an assessment order, only accepting the deemed assessment made by the Assessee and treating it to be the assessment order? HELD THAT:- As regards the factual aspect, whether there has been an assessment order as such passed under Section 22(1) of the VAT Act by the Authorities, it is not disputed by learned State Counsel. However, learned State Counsel only tried to justify their stand inasmuch as, an assessment order is not required and the deemed assessment submitted by the Petitioner under Section 21(1) of the VAT Act is good enough for reopening of assessment invoking Section 22 and the deemed assessment itself has to be considered and treated as an order of assessment. Given the submissions made by learned Counsels for parties, what is also required to be taken note of is, the fact that this very argument raised by learned State Counsel is one which has been dealt with extensively by the Division Bench while deciding the matter in M/S TATA TELESERVICES LIMITED VERSUS STATE OF CHHATTISGARH, COMMISSIONER, COMMERCIAL TAX, RAIPUR (C.G.) , COMMERCIAL TAX OFFICER, CIRCLE-5, RAIPUR (C.G.) [2018 (3) TMI 1416 - CHHATTISGARH HIGH COURT]. This has further been followed by the Division Bench again in the aforementioned TAXC No.74/2022, reiterating the same stand earlier taken by the Division Bench. It has been emphatically held that unless there is a specific order of assessment under Section 21(1) passed by the Authorities concerned, there cannot be reopening of an assessment made under Section 21(2) of the VAT Act. Petition alowed.
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