2025-VIL-1154-ALH
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VAT High Court Cases

UP VAT Act, 2008 – Reassessment of Escaped Turnover, Change of Opinion – Validity of reassessment in the absence of permission/sanction granted by the Additional Commissioner to reopen the completed assessment - Reassessment proceedings involving change of opinion - Whether the Tribunal was justified in holding that there was no permission/sanction granted by the Additional Commissioner to reopen the completed assessment – HELD - The Tribunal's finding that there was no permission/sanction for reopening the assessment is perverse and against the material on record. The original records clearly showed that the order of the Additional Commissioner, granting permission to reopen the assessment. The Tribunal's finding in this regard was without any basis - The provisions of the UP VAT Act, specifically Section 29(7), expressly empower the assessing authority to make reassessment even if it involves a change of opinion, within a period of eight years from the end of the assessment year. The Tribunal's reliance on judgments related to the trade/sales tax provision of Section 21(2) is misplaced, as the present case involved provision of Section 29(7) of the UPVAT Act - Once the provisions of the Act empowers for making reassessment, which may involve change of opinion, the Tribunal was not justified in holding that the reassessment proceedings have been initiated, which involved change of opinion and set aside the assessment order. The impugned order cannot be sustained and set aside - The revision is allowed
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