UPVAT Section 29 reassessment is limited to matters directly impacting turnover assessment or tax liability

Mentha And Allied Products Ltd Vs State Of U.P. And 3 Others (Allahabad High Court) The case of Mentha And Allied Products Ltd Vs State Of U.P. And 3 Others, heard in the Allahabad High Court, revolves around a reassessment order and related proceedings under the Uttar Pradesh Value Added Tax Act, 2008 (referred to as the ‘Act’). The petitioner, a manufacturer of ‘Mentha Oil’, contested a reassessment order dated 28.03.2023, issued for the Assessment Year (A.Y.) 2014-15 (U.P.). The petitioner challenged the reassessment order, an order by the Additional Commissioner, an...