https://www.taxtmi.com/caselaws?id=779810 HC set aside the Tribunal's decision and allowed the revision, holding that reassessment under the UP VAT Act (section 29 read with section 28(2)) for AY 2013-14 was valid. The court found the Tribunal's conclusion-that reopening amounted merely to a change of opinion and lacked sanction-perverse and contrary to the record, and held that statutory power to reassess when turnover has escaped assessment permits reassessment even if it involves a change of opinion. en-us Fri, 10 Oct 2025 00:00:00 +0530 Tue, 14 Oct 2025 09:39:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779810 HC set aside the Tribunal's decision and allowed the revision, holding that reassessment under the UP VAT Act (section 29 read with section 28(2)) for AY 2013-14 was valid. The court found the Tribunal's conclusion-that reopening amounted merely to a change of opinion and lacked sanction-perverse and contrary to the record, and held that statutory power to reassess when turnover has escaped assessment permits reassessment even if it involves a change of opinion. Case-Laws VAT / Sales Tax Fri, 10 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779810