Reassessment order under Bihar VAT Act beyond prescribed time limit liable to be quashed

Mukesh Kumar Singh Vs State of Bihar (Patna High Court)

Patna High Court held that passing of reassessment order under Bihar Value Added Tax Act, 2005 beyond the time limit stipulated under section 26(3) of the Act is barred by limitation and accordingly, order is liable to be set aside.

Facts- The case herein is that under the Bihar Value Added Tax Act, 2005, the system of filing of return by the Firm is u/s. 26 and it relates to self-assessment of tax read with Section 24. The petitioner filed returned for the year 2015-16 on 15.12.2016. Deadline for filin

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