Change of opinion cannot justify VAT reassessment without fresh material under Section 21 of the U.P. VAT Act.

Reassessment under Section 21 of the U.P. Value Added Tax Act, 2008 cannot be sustained unless the assessing authority has fresh material; it cannot reopen a concluded assessment merely because a different legal view is later taken. The revisional court noted that the authority under Section 21 does not act as an appellate or review forum, so an incorrect assessment order is not enough by itself to justify reopening. Applying that principle, the earlier appellate and tribunal findings that no fresh material existed and that the reopening rested on a change of opinion were upheld, and the reassessment was treated as invalid.

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Issues: Whether reassessment under Section 21 of the U.P. Value Added Tax Act, 2008 could be sustained in the absence of fresh material, or whether the action amounted merely to a change of opinion.

Analysis: The revisional court noted that the assessing authority acting under Section 21 does not function as a court of appeal or a reviewing authority. Reopening of a concluded assessment requires fresh material; an incorrect assessment order cannot be reopened merely because a different legal view is later taken. The earlier appellate and tribunal orders had found that no fresh material existed and that the reopening was based on a change of opinion.

Conclusion: The reassessment was invalid as it was based on a change of opinion without fresh material, and the orders setting aside the reassessment were .

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