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2019 (6) TMI 451 - HC - VAT and Sales TaxReversal of Input tax credit - petitioner did not respond to summons and petitions - HELD THAT:- Petitioner not having responded to the summons as well as the preassessment notice, now cannot have the impugned order assailed after one year in the instant writ petition, more so when one and half years have been subsumed in summons and pre-assessment notice being issued for which admittedly there was no response from the petitioner - The petitioner had not even sent a reply seeking time citing illness. This Court is convinced that there is no ground to interfere qua the impugned order - Petition dismissed - decided against petitioner.
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