https://www.taxtmi.com/caselaws?id=376214 Under the Uttar Pradesh Value Added Tax Act, the assessee's right to withdraw a first appeal at any stage could not be defeated unless the Commissioner had already sought examination of the legality or propriety of the order under appeal; a notice issued by the appellate authority or a response by the assessing authority was not enough. The appellate authority therefore could not refuse withdrawal and proceed to remand the assessment. The appellate power also could not be used to direct reopening or reassessment of a separate Central assessment year that was not itself in appeal, because the power under the provision extended only to the order actually under challenge. The revision was allowed and the impugned orders were set aside. en-us Fri, 01 Mar 2019 00:00:00 +0530 Tue, 05 Mar 2019 07:39:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376214 Under the Uttar Pradesh Value Added Tax Act, the assessee's right to withdraw a first appeal at any stage could not be defeated unless the Commissioner had already sought examination of the legality or propriety of the order under appeal; a notice issued by the appellate authority or a response by the assessing authority was not enough. The appellate authority therefore could not refuse withdrawal and proceed to remand the assessment. The appellate power also could not be used to direct reopening or reassessment of a separate Central assessment year that was not itself in appeal, because the power under the provision extended only to the order actually under challenge. The revision was allowed and the impugned orders were set aside. Case-Laws VAT and Sales Tax Fri, 01 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376214