https://www.taxtmi.com/caselaws?id=436293 Completed assessments under the U.P. Value Added Tax Act, 2008 cannot be re-opened merely because of a subsequent judicial pronouncement when the reassessment lacks independent justification. The notice issued under Section 29A, based on the later Nokia India Pvt. Ltd. decision, was found unwarranted in light of the High Court's view. Any additional findings extending the earlier judgment were unnecessary. The direction to pay costs was also unsustainable and was set aside. en-us Tue, 21 Mar 2023 00:00:00 +0530 Fri, 15 May 2026 14:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436293 Completed assessments under the U.P. Value Added Tax Act, 2008 cannot be re-opened merely because of a subsequent judicial pronouncement when the reassessment lacks independent justification. The notice issued under Section 29A, based on the later Nokia India Pvt. Ltd. decision, was found unwarranted in light of the High Court's view. Any additional findings extending the earlier judgment were unnecessary. The direction to pay costs was also unsustainable and was set aside. Case-Laws VAT / Sales Tax Tue, 21 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436293