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2019 (2) TMI 430 - HC - VAT and Sales TaxReopening of completed assessment - change of opinion - section 29(7) of the U.P. Value Added Tax Act, 2008 - Held that:- The Hon'ble Supreme Court in the case of State of Uttar Pradesh and others vs. Aryaverth Chawal Udyog and others [2014 (11) TMI 1095 - SUPREME COURT] has held that mere change of opinion while perusing the same material cannot be a "reason to believe" that a case of escaped assessment exists requiring assessment proceedings to be reopened. On perusal of record it reveals that reassessment proceedings have been initiated on the ground that broken rice (kana) amounting to ₹ 44,17,630/- has been given to the rice millers free of cost in lieu of hulling charges on which tax has escaped to assessment. On perusal of first appellate order as well as the tribunal's order the issue is squarely covered in favour of the petitioner wherein similar controversy was involved with regard of broken rice given to the rice millers free of cost in lieu of hulling charges. The order dated 14.11.2017 granting permission to reopen the completed assessment as well as consequential reassessment notice dated 26.12.2017 for the assessment year 2012-13 are liable to be set aside being tantamount to change of opinion which is not permissible under the law - petition allowed.
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