Case Law Details
Case Name : Assam Gas Company Ltd. Vs State Of Assam And 2 Ors. (Gauhati High Court)
Related Assessment Year :
Courts :
All High Courts Guwahati High Court
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Assam Gas Company Ltd. Vs State Of Assam And 2 Ors. (Gauhati High Court)
‘Existence of assessment’ is a condition precedent for making a reassessment under Section 40 of Assam VAT Act, 2003
The case of Assam Gas Company Ltd. vs. State of Assam and Others, heard in the Gauhati High Court, revolves around the legality of a reassessment order issued under Section 40 of the Assam Value Added Tax Act, 2003 (hereafter referred to as “the Act”). The petitioner challenged a reassessment order dated 17th March 2018, which claimed that the petitioner h
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