- (1.) We have heard Sri Nishant Mishra, learned counsel for the petitioner and Sri C.B. Tripathi, the special counsel for the State.
(2.) An ex parte assessment order was passed on 18.09.2013 for the year 2008-09. The said ex parte assessment order was set aside by the order dated 22.02.2014, on the ground that it was an ex parte order and no notice was given to the petitioner.
(3.) Subsequently, assessment order of 18.07.2014 the petitioner again moved recall application which was allowed and the ex parte assessment order dated 18.07.2014 was set aside by an order dated 03.10.2015. Subsequently, the Assessing Authority passed ex parte two orders dated 16.08.2016. One of them is purported to an order under Section 31 of the U.P Vat Act, 2008 modifying the earlier order.;