https://www.taxtmi.com/caselaws?id=335985 Reassessment under the U.P. Value Added Tax Act could not be sustained where the original assessment had already examined the relevant facts and the reopening was founded only on a later judicial pronouncement. No fresh tangible material or independent reason to believe was shown to justify reopening, and a subsequent view of law alone was insufficient to reopen concluded assessments. The reassessment notices and consequential order were therefore treated as lacking a proper jurisdictional basis and were quashed. en-us Mon, 01 Aug 2016 00:00:00 +0530 Wed, 14 Dec 2016 10:19:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335985 Reassessment under the U.P. Value Added Tax Act could not be sustained where the original assessment had already examined the relevant facts and the reopening was founded only on a later judicial pronouncement. No fresh tangible material or independent reason to believe was shown to justify reopening, and a subsequent view of law alone was insufficient to reopen concluded assessments. The reassessment notices and consequential order were therefore treated as lacking a proper jurisdictional basis and were quashed. Case-Laws VAT and Sales Tax Mon, 01 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335985