Section 29(5) in Uttar Pradesh Value Added Tax Act, 2008
(5)Where appellate authority, revising authority, Tribunal, High Court, Commissioner or the State Government has -(a)set aside an order of assessment or re-assessment and has remanded the case to the assessing authority; or(b)for want of reasonable opportunity of being heard, set-aside or has directed the assessing authority to set aside an ex parte order of assessment or reassessment; or(c)quashed any order of assessment or re-assessment for want of jurisdiction or for want of notice, the assessing authority may make order of assessment or reassessment before expiry of the assessment year succeeding the assessment year in which such order or direction is received by the assessing authority by due process:Provided that where any assessment or re-assessment order is quashed by any authority or Court, for want of notice or for want of jurisdiction, the order of assessment or re-assessment may be made, within the time mentioned above in this sub-section, by the competent assessing authority after serving notice on the dealer.
