JUDGMENT :

1. Heard Shri Nikhil Agrawal along with Shri Krishna Mohan Tripathi, counsel for the petitioner and Shri Ankur Agarwal, learned Standing Counsel for the revenue.

2. Present writ petition has been filed to challenge the reassessment order dated 28.03.2023 passed in the case of the petitioner under Section 29(7) of the Uttar Pradesh Value Added Tax Act, 2008 (hereinafter referred to as the 'Act') for the A.Y. 2014-15 (U.P.). Also, challenge has been raised to the order passed by the Additional Commissioner, Grade-1, Moradabad dated 18.3.2023 passed under Section 29(7) of the Act whereby the normal period of limitation to initiate the reassessment proceedings for A.Y. 2014-15 (U.P.) has been extended. Further, challenge has been raised to the reassessment notice dated 22.03.2023.

3. Petitioner is a manufacturer of 'Mentha Oil'. During the A.Y. in question, it purchased various raw materials to manufacture 'Mentha Oil'. Arising from such purchases, it claimed benefit of Input Tax Credit (ITC in short). That claim had been examined by the Assessing Officer in the course of regular assessment proceedings that culminated in the assessment order dated 16.3.2017. In that, the Assess