https://www.taxtmi.com/caselaws?id=376753 Reassessment under the U.P. Value Added Tax Act, 2008 cannot rest merely on search-and-survey information from excise authorities where no tax, duty, or penalty order has been passed and the original assessments already examined the relevant records. The High Court noted that reopening requires fresh material and a recorded reason to believe that turnover has escaped assessment; a reopening sought only for verification or re-examination of the same material amounts to a fishing or roving inquiry. On those facts, the sanction, reopening, and reassessment notices were held unsustainable and the writ petition succeeded. en-us Fri, 01 Mar 2019 00:00:00 +0530 Sat, 16 Mar 2019 07:46:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376753 Reassessment under the U.P. Value Added Tax Act, 2008 cannot rest merely on search-and-survey information from excise authorities where no tax, duty, or penalty order has been passed and the original assessments already examined the relevant records. The High Court noted that reopening requires fresh material and a recorded reason to believe that turnover has escaped assessment; a reopening sought only for verification or re-examination of the same material amounts to a fishing or roving inquiry. On those facts, the sanction, reopening, and reassessment notices were held unsustainable and the writ petition succeeded. Case-Laws VAT and Sales Tax Fri, 01 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376753