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TMI Blog2023 (4) TMI 319X X X X Extracts X X X X X X X X Extracts X X X X ..... 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: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ise. - Petition for Special Leave to Appeal (C) No. 15472/2017 - - - Dated:- 21-3-2023 - Hon'ble Mr. Justice S. Ravindra Bhat And Hon'ble Mr. Justice Dipankar Datta For the Petitioner(s) : Mr. V Lakshmikumaran, Adv., Ms. Charanya Lakshmikumaran, AOR, Ms. Apeksha Mehta, Adv., Ms. Neha Choudhary, Adv., Ms. Falguni Gupta, Adv., Mr. R. K. Raizada, Sr. Adv., Mr. Bhakti Vardhan Singh, A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ercised the power under Section 29A of the U.P. Value Added Tax, 2008 and issued notice recording satisfaction that it was just and expedient to re-open completed assessments. The basis for the notice was the judgment of this Court in State of Punjab and Others vs. Nokia India Pvt. Ltd. [2014 16 SCC 410] which had inter alia ruled that a phone charger and cellphone were not a composite unit as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 756-759/2020 [ 2019 (9) TMI 1153 - RAJASTHAN HIGH COURT] Learned counsel for the petitioner seeks liberty to withdraw the petition and seeks appellate remedies available in law in respect of the re-assessment order. Liberty granted. The special leave petition is dismissed as withdrawn. In rest of the matters, arguments heard in part. Mr. Lakshmikumaran has handed over a compila ..... X X X X Extracts X X X X X X X X Extracts X X X X
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