https://www.taxtmi.com/caselaws?id=431849 A tax assessment under the Uttar Pradesh Value Added Tax Act, 2008 could not stand where the taxpayer's application for benefit under the Government Order dated 18.02.2016 remained pending and was not decided by the competent authority before the assessment was made. The Court treated the unresolved scheme application as material, noting that no rejection or decision had been passed on it while the tax liability was assessed and sustained in appeal. The impugned order was therefore set aside and the matter remitted for fresh consideration in light of the pending application and the Government Order. en-us Thu, 15 Dec 2022 00:00:00 +0530 Fri, 23 Dec 2022 09:18:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431849 A tax assessment under the Uttar Pradesh Value Added Tax Act, 2008 could not stand where the taxpayer's application for benefit under the Government Order dated 18.02.2016 remained pending and was not decided by the competent authority before the assessment was made. The Court treated the unresolved scheme application as material, noting that no rejection or decision had been passed on it while the tax liability was assessed and sustained in appeal. The impugned order was therefore set aside and the matter remitted for fresh consideration in light of the pending application and the Government Order. Case-Laws VAT and Sales Tax Thu, 15 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431849