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TMI Blog2024 (1) TMI 442X X X X Extracts X X X X X X X X Extracts X X X X ..... ble Ajai Kumar Srivastava-I JJ. For the Petitioner : Pradeep Agrawal For the Respondent : C.S.C. ORDER 1. Heard Sri Pradeep Agrawal, learned counsel for the petitioners and Sri Sanjay Sareen, learned Additional Chief Standing Counsel, for the State Respondents. 2. These petitions involve the same question of law with regard to the jurisdiction of the Authorities to re-open the Assessment of V ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (7) for escapement of turnover for the Assessment Year 2011-12 to Assessment Year 2016-2017 by the Additional Commissioner, Commercial Tax, Ayodhya Zone, Ayodhya. 4. The petitioner challenged such notices in four writ petitions before this Court, which have been tagged and are now before this Court for decision. 5. In the meanwhile, an S.L.P. was filed against the judgment of this Court in Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upra), under Section 29(7) of the Act was stayed by this Court in all such writ petitions except for three writ petitions, namely, Writ-C No.6100 of 2021, Writ-C No.7549 of 2021 and Writ-C No.7619 of 2021, where final Assessment has already been made. 7. It has been argued by Sri Pradeep Agarwal, learned counsel for the petitioner, that now since Hon'ble Supreme Court has set aside the judgem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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. 9. Consequently, the approval that was granted by the Additional Commissioner for re-opening the Assessment under Section 29(7) of the Act also s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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