2010 (1) TMI 1205

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ng Counsel for the department. By means of the present writ petition, the petitioner is challenging the Provisional Assessment orders dated 1.9.2009 for the Ist, IInd, IIIrd and IVth quarters for the assessment year 2008-09 on the ground that no provisional assessment order could be passed under Section 25(1) of U.P. Vat Act, 2008 ( hereinafter referred as ' the Act') after the furnishi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... jurisdiction. Admittedly, the annual return was filed on 7.8.2009. Section 25(2) U.P. Value Added Tax Act, 2008 provides that No provisional order of assessment, under sub-section (1), for any tax period of an assessment year, shall be made after the dealer has submitted annual return of turnover and tax, and where such annual return has not been submitted by the dealer, after expiration of the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X