https://www.taxtmi.com/caselaws?id=164634 Reopening assessment under section 21(2) of the U.P. Trade Tax Act requires a sanction order showing recorded reasons and application of mind to the material and the dealer's objections. An unreasoned approval that merely grants permission, without addressing escaped turnover or the reply submitted, is not a valid exercise of statutory power and is liable to be quashed. A notice issued solely on the basis of such invalid sanction also cannot survive as an independent proceeding. The authority may, however, proceed afresh by first taking a valid decision on sanction in accordance with law. en-us Thu, 19 Mar 2009 00:00:00 +0530 Sat, 29 Jul 2017 09:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164634 Reopening assessment under section 21(2) of the U.P. Trade Tax Act requires a sanction order showing recorded reasons and application of mind to the material and the dealer's objections. An unreasoned approval that merely grants permission, without addressing escaped turnover or the reply submitted, is not a valid exercise of statutory power and is liable to be quashed. A notice issued solely on the basis of such invalid sanction also cannot survive as an independent proceeding. The authority may, however, proceed afresh by first taking a valid decision on sanction in accordance with law. Case-Laws VAT and Sales Tax Thu, 19 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164634