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2015 (8) TMI 300 - HC - VAT and Sales TaxReversal of input tax credit - Held that:- Admittedly, the petitioner received notices in respect of the assessment years in question dated 09.10.2014 and again the respondent has issued respective notices dated 12.01.2015 and finally, the petitioner was issued with the 3rd respective notices dated 24.04.2015. It is also an admitted position that the petitioner, after receipt of all these notices, appeared before the respondent on 13.02.2015 in person along with original invoices. When that be the case, it is not known why the petitioner has not gone before the respondent with a written reply. When the petitioner appeared before the respondent, in all fairness, he should have submitted his replies. - when the petitioner has received three notices on 09.10.2014, 12.01.2015 and 24.04.2015 for all the assessment years, finding that he has not filed any reply whatsoever to any one of the notices, this Court is of the view that the respondent is right in passing the impugned orders - Decided against assessee.
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