Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + SCH VAT and Sales Tax - 2023 (4) TMI SCH This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (4) TMI 319 - SC ORDERReassessment where original assessment is sought to be superseded on the ground that it was erroneous - change of opinion on the basis of subsequent decision, where different view adopted - taxability of sale of mobile phones in the state of Uttar Pradesh - It was held by HC [2016 (12) TMI 630 - ALLAHABAD HIGH COURT] where it was held that This writ petition has to be allowed with cost as law is well settled that assessment once having become final should not have been reopened on the basis of judgment of the Apex Court which has no applicability to the facts of this case and is in ignorance of factual position as is very clear from facts - HELD THAT:- The SLP is dismissed. Seeking withdrawal of petition - seeking appellate remedies available in law in respect of the re-assessment order - HC [2019 (9) TMI 1153 - RAJASTHAN HIGH COURT] held that It certainly cannot be said to be a case of inherent lack of jurisdiction. Aside of the fact whether or not the re-assessment order could have been legally passed, the appellants cannot be allowed to contend that such orders have been passed dehors the principles of natural justice - HELD THAT:- The special leave petition is dismissed as withdrawn. List [2015 (12) TMI 239 - PUNJAB AND HARYANA HIGH COURT] and [2016 (12) TMI 1897 - PATNA HIGH COURT] along with these petitions subject to orders of Hon’ble the Chief Justice of India as it is submitted that the same questions of law arise.
|