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2017 (1) TMI 401 - HC - VAT and Sales TaxJurisdiction - reorganisation of Department - whether the 1st respondent is aware of the fact that already for the same assessment years, orders have been passed by the 2nd respondent? - Held that: - The 1st respondent has informed that the files do not disclose the facts nor he was apprised of the same and therefore, unaware about the earlier orders passed by the 2nd respondent. Thus, taking into account all the above facts and circumstances, the impugned orders call for interference. Matter on remand - there will be a direction to the 2nd respondent to transmit the files concerning the petitioner to the 1st respondent and on receipt of the same, the 1st respondent, after making thorough study of the entire proceedings, shall proceed in accordance with law - appeal allowed by way of remand.
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