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2018 (9) TMI 726 - HC - VAT and Sales TaxValidity of Notice of proposal - assessment years 2010-2011 to 2014-2015 - mismatch and purchase made from registration cancelled dealers - Held that:- As the present notice issued in respect of the mis-match issue is not in consonance with the order already passed by this Court, this Court is of the view that the present impugned notice, insofar as the mis-match issues are concerned, is liable to be set aside and the matter is to be remitted back to the Assessing Officer. Equally, in respect of the other issue, namely the purchase from the registration cancelled dealers is concerned, this Court finds that the notice does not give the details of cancellation of registration of the other end dealers and therefore, as rightly pointed out by the learned senior counsel, the petitioner will not be in a position to give an effective reply to the notice of proposal insofar as that issue is concerned - it is for the Assessing Officer to issue fresh notice in respect of that issue also with material particulars so as to enable the petitioner to give effective reply. Petition allowed in part.
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