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2022 (3) TMI 450 - HC - VAT and Sales TaxMaintainability of petition - alternative remedy of appeal - Validity of Reassessment-cum-penalty Order - non-existing audit objection, which was raised against the original assessment order - whether reassessment order passed u/s 42(3) of the JVAT Act, 2005 could not have been passed by the Assistant Commissioner of Commercial Taxes, Bokaro Circle, Bokaro because there was no existing assessment order passed u/s 35 of the said Act - fresh assessment order u/s 35(6) of the JVAT Act - validity of initiation of reassessment proceeding u/s 40(1) of the JVAT Act on the basis of audit objection - HELD THAT:- On consideration of the submission of learned counsel for the petitioner, we are of the view that since the matters involve questions on facts and law as well, the petitioners should avail of the alternative remedy of appeal or revision under Sections 79 and 80 under Chapter-IX of JVAT Act, 2005. Learned counsel for the petitioner therefore seeks liberty to avail of alternative remedy. It is open for him to do so, if permissible in law. Writ petitions are disposed off.
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