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2024 (5) TMI 1326 - HC - VAT and Sales TaxChallenge to order of Reassessment - notice issued stating that the petitioner s turnover escaped assessment for the year 2010-2011 and accordingly proposes to assess the petitioner s turnover for the period 2010-2011 to the best of assessing authority judgment under Section 40 of the Act. It is the specific case of the petitioner that though the re-assessment has been completed in the purported exercise of power under Section 40 of the Act of 2003 read with Section 174 of the Assam Goods and Service Tax Act 2017 but Section 40 of the Act of 2003 could not have been invoked inasmuch as the said powers can be invoked only when the dealer have been assessed under Sections 34 35 36 and 37 of the Act of 2003. HELD THAT - No assessment whatsoever was completed by the assessing authority under Sections 34 35 36 and 37 of the Act of 2003 - there was no assessment. As such the very initiation of proceeding under Section 40 of the Act of 2003 is absolutely illegal without jurisdiction and not tenable in law. The present case is covered by the decision of this Court in Assam Gas Company Ltd Vs. State of Assam 2 Others 2024 (5) TMI 1173 - GAUHATI HIGH COURT where it was held that In the present case there was no assessment under section 35 of the Act 2003 made during the prescribed period. Therefore no assessment can be deemed to have been made in law - the said order of re-assessment having been completed without any assessment made under section 35 of the Act 2003 the order of reassessment dated 17.03.2018 is absolutely illegal and without jurisdiction. The impugned Order of Re-assessment dated 29.03.2018 and the Notice of Demand alongwith the Recovery Notices dated 06.08.2018 and 28.09.2018 are set aside and quashed - petition allowed.
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