1. Since common question of fact and law is involved in these three writ petitions, they were heard together and are being disposed of by this common order.

2. M/s Tata Tele-services Limited, the petitioner herein, which is a public limited company incorporated under the provisions of the Indian Companies Act, 1956 involved in the activity of providing telecommunication services to the consumers under the license granted by the Department of Telecommunication, has invoked the jurisdiction of this Court under Article 226 of the Constitution of India calling in question the order of reassessment Annexure P-8 dated 26-12-2016 under Section 22(1) of the Chhattisgarh Valued Added Tax Act, 2005 (for short, 'the VAT Act').

3. The short question of law involved in the batch of writ petitions is, whether in absence of any assessment order passed in the original proceeding under Section 21(7) of the VAT Act, the assessing officer has power and jurisdiction to reassess the said deemed reassessment by resorting to reassessment proceeding under Section 22(1) of the VAT Act and further the consequential question would be, whether in that case, the assessing officer is justified in levying p