Piyush Agrawal, J. - (1.) The present writ petition has been filed challenging the reassessment proceedings, initiated against it, by granting permission to reopen the completed assessment for the Assessment Year 2009-10 under U.P. Tax on Entry of Goods into Local Area Act, 2007 Act (hereinafter referred to as, "Entry Tax Act") vide impugned order dated 07.09.2017 passed by the respondent no. 2 as well as ex parte reassessment order dated 31.03.2018 passed by the respondent no. 3.
(2.) The petitioner is engaged in the business of civil construction work and opted for compounding under Section 6 of the U.P. Value Added Tax Act, 2008 (hereinafter referred to as "the VAT Act").
(3.) By the order dated 22.03.2013, the respondent no. 3 had accepted the petitioner's compounding application. In the said compounding order, it was specifically mentioned that the assessment order under the Entry Tax Act will be passed separately, in accordance with law.;