Section 32(3) in Uttar Pradesh Value Added Tax Act, 2008
(3)In any case in which any assessment or re-assessment has been made ex parte and (a)appeal under section 55 against such order has been dismissed as barred by time;(b)in appeal before the Tribunal under section 57, order, passed by the Appellate Authority under section 55, has been confirmed; and(c)Commissioner or Additional Commissioner designated by the Commissioner, after giving reasonable opportunity of being heard to the dealer, is satisfied that-(i)dealer, at any stage during the period of assessment or reassessment proceedings, had no notice of initiation of such proceedings;(ii)as a result of ex parte assessment or reassessment, without proper basis amount of tax has been levied;(iii)undue hardship will be caused to the dealer if such assessed tax is realized from him; and(iv)if, after giving reasonable opportunity of being heard to the dealer, tax is reassessed, demand created by earlier order of assessment or reassessment may stand reduced to a large extent, he may direct the assessing authority to set aside such ex parte order of assessment or reassessment and to make assessment or reassessment after affording reasonable opportunity to the dealer, if the dealer presents an application before the Commissioner within a period of sixty days from the date on which dealer receives the order passed by the Tribunal under section 57.
