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Jharkhand VAT Act: No Reassessment of Reassessment Orders Allowed
Case Law Details
- Case Name
- Rungta Mines Limited Vs State of Jharkhand (Jharkhand High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Jharkhand High Court
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Rungta Mines Limited Vs State of Jharkhand (Jharkhand High Court)
Jharkhand High Court held that Jharkhand Value Added Tax Act, 2005 [JVAT Act] doesn’t have any provision for initiation of re-assessment proceedings against a re-assessment order. In case assessing authority is allowed to initiate repeated re-assessment proceeding merely on dictate of audit party there would be no finality of assessment.
Facts- The petitioner is primarily engaged in the business of manufacturing Sponge Iron, M.S. Billets and TMT bars. Vide the present writ petitioner, the petitioner has been challenged re-asse...



