9911796707
TMI Blog2024 (1) TMI 442X X X X Extracts X X X X X X X X Extracts X X X X ..... ssment 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Value Added Tax, which was already completed earlier in the Assessment Year 2011-2012 to Assessment Y ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Commissioner of Commercial Tax, U.P. Lucknow Vs. Modi Natural Ltd., Bisalpur Road, Bareill ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 judgement rendered by this Court in Modi Naturals (supra), it would be app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ash 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 stands quashed. 10. The writ petitions stand allowed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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