- (1.) Heard Sri Shubham Agarwal, learned counsel for the petitioner and Sri C.B. Tripathi, learned counsel for the respondents.
(2.) The pleadings exchanged between the parties have also been perused.
(3.) The order dated 9.1.2017 passed by the respondent no.2 granting permission under section 29(7) of the U.P. Value Added Tax Act, 2008 (hereinafter referred to as 'the Act') or making reassessment of the petitioner for the year 2009-10 and the consequential notice dated 10.1.2017 calling upon the petitioner to participate in the reassessment proceedings is under challenge in this petition.;