- (1.) Heard Sri Aloke Kumar, learned counsel for the petitioner and learned Standing Counsel.
(2.) The present writ petition has been filed against the orders dated 30.06.2017 and 14.07.2017 passed by respondent no. 2 under Section 29(7) of the U.P. Value Added Tax Act by which he has authorised respondent no. 3 for reassessment of assessment year 2014-15 under the provisions of Act.
(3.) Learned counsel for the petitioner has submitted that the said order has been passed without affording any opportunity. The allegation against the petitioner is that in Form-38 the petitioner, who is trader in Coal/Coke for importing the said item, has manipulated the mention of Coal as Coke which does not bear any entry tax. The second argument is that the order under Section 29(7) has been passed on the ground of change of opinion.;