Jharkhand VAT Act: No Reassessment of Reassessment Orders Allowed

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 manufac

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