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2024 (1) TMI 442 - HC - VAT and Sales TaxJurisdiction of the Authorities to re-open the Assessment of Value Added Tax - HELD THAT:- This Court having gone through the judgement dated 06.11.2023 rendered by Hon'ble Supreme Court [2023 (11) TMI 298 - SUPREME COURT], a copy of which has been provided, is of the opinion that it is not contended by the State Respondents that the jurisdiction to re-open was exercised for some other reason except for the judgement rendered by this Court in Commissioner of Commercial Tax, U.P. Lucknow Vs. Modi Natural Ltd., Bisalpur Road, Bareilly [2019 (5) TMI 1087 - ALLAHABAD HIGH COURT], which has already been set aside by Hon'ble Apex Court, therefore, this Court finds it appropriate to quash the impugned notices issued under Section 29(7) of the U.P. Value Added Tax, 2008 for the Assessment Years 2011-2012 to Assessment Years 2016-2017, in so far as petitioners are concerned. The approval that was granted by the Additional Commissioner for re-opening the Assessment under Section 29(7) of the Act also stands quashed. The writ petitions stand allowed.
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