https://www.taxtmi.com/caselaws?id=192228 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. en-us Fri, 18 May 2012 00:00:00 +0530 Sat, 20 May 2017 14:18:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192228 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. Case-Laws VAT and Sales Tax Fri, 18 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192228