BHAWANI MOULDERS PVT LIMITED Vs. STATE OF CHHATTISGARH

JUDGEMENT

(1.) WP (T) Nos.66 & 67 of 2012, involve common facts & common question of law and only assessment years are different, therefore, they are being considered and are being decided by the common order. For the purpose of convenience, the documents filed in WP (T) No.66 of 2012 are being referred, as the facts and documents of both the petitions are similar.

(2.) BY these petitions, the petitioners seek to quash the order dated 31-12-2010 (Annexure - P/11) passed by the respondent No.4 in Case Nos.19/reopen/2008 (1-4-2002 to 31-

(3.) THE question involved in this petition is asto whether the respondent No.4 has jurisdiction to consider reassessment of the escaped tax and pass the order under Section 28 (1) of the Act, 1994 for the period from (1-4- 2002 to 31-3-2003 and 1-4-2003 to 31-3-2004) when after the VAT Act, 2005 came into existence.