2025 (6) TMI 4

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....JJ. Counsel for Petitioner :- Krishna Agrawal Counsel for Respondent :- C.S.C., Ankur Agarwal (S.C.) ORDER These writ petitions have been filed by the petitioner aggrieved of the impugned assessment orders dated 26.03.2025 (Annexure-1 to the respective writ petitions), passed by respondent no.2 under Section 28(2)(ii) read with Section 32 of the Uttar Pradesh Value Added Tax Act, 2008 ('th....

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....therefore, the same deserve to be quashed and set aside. 4. Submissions have been made that while passing the orders of remand, specific directions were given to take into consideration the documents produced by the petitioner, however, the Assessing Authority, instead of taking the said documents into consideration, has simply reiterated the orders passed earlier. 5. Submissions have been made ....

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....made by counsel for the parties and have perused the material available on record. 8. The facts are glaring, wherein we have ourselves compared the two orders passed by the Assessing Authority, one which was passed on 23.03.2021, which was set aside in appeal on 31.01.2023, and the order impugned dated 26.03.2025. The order dated 26.03.2025 is verbatim the copy of the order dated 23.03.2021. The ....

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....ned are appealable, however, looking to the conduct of the Assessing Authority in passing the orders requiring the petitioner to file appeals, would be an empty formality. 11. In view of the above, the assessment orders dated 26.03.2025 passed by the Assessing Authority cannot be sustained. 12. Consequently, the petitions are allowed, the impugned orders dated 26.03.2025 (Annexure-1 to the respe....