Gauhati HC invalidates Reassessment Order u/s 40 of Assam VAT Act, Citing Late Filing of Returns and Lapse of Five Year Assessment Limitation [Read Order]

Gauhati high court - Gauhati hc - Reassessment order - under Section 40 - TAXSCAN

The Gauhati High Court has invalidated a reassessment order passed under Section 40 of the Assam Value Added Tax ( VAT ) Act, 2003 citing late filing of tax returns rendering the self assessment incomplete under Section 35 and the lapse of five year assessment limitation under Section 39. The case, which involved Assam Gas…

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