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2017 (9) TMI 199 - HC - VAT and Sales TaxRevision of assessment - review power of VATO - Held that: - There was no occasion whatsoever for the exercise of review powers suo motu and that too after nearly 8 years and without notice to the Petitioner. Also, with the AT having already set aside the earlier orders of the VATO by its judgment dated 16th June 2017, the VATO was on 1st July 2017 reviewing non-existent orders of assessment - the Court is unable to sustain the validity of the 24 impugned orders passed by the VATO; 12 in regard to default assessment of tax and interest under Section 32 and 12 in relation to penalty under Section 33 of the DVAT Act - petition allowed - decided in favor of petitioner.
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