- (1.) Heard Sri N.C. Gupta, learned counsel for the petitioner and Sri C.B. Tripathi, the learned Special Counsel appearing for the Commercial Tax Department.
(2.) The petitioner claims to be a registered dealer under the U.P. Trade Tax Act and Central Sales Tax Act and now under the U.P. Value Added Tax Act and is engaged in manufacture, sales and forging of steel and metal fabricated goods. The petitioner is also doing job works for other parties on the basis of labour charge.
(3.) For the assessment year 2009-10 under the U.P. Value Added Tax an assessment order dated 9th April, 2013 was passed in which a rebate of entry tax on sale of forging was granted. Subsequently, a notice under Section 29 (7) of the Act was issued proposing to make a re-assessment for the assessment year 2009-10. Since no reply was received, the appropriate authority granted permission to the assessing authority to initiate proceedings for re-assessment under Section 29 of the Act. The petitioner being aggrieved by the issuance of the notice and the granting of the permission by the Additional Commissioner, Gautam Budh Nagar, NOIDA has filed the present writ petition praying for its quashing.;