Section 21(7)(b) in The Chhattisgarh Value Added Tax Act, 2005
(b)where an order of ex-pane assessment of a registered dealer referred to in clause (a) of sub-section (4) is set-aside and case reopened under Section 36 for making a fresh assessment, such fresh assessment shall be made within a period of six calendar months from the date of setting aside the ex-parte order of assessment or within the period laid down in clause (i) whichever is later; and