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2020 (7) TMI 313 - HC - VAT and Sales TaxRestoration of registration certificate of the petitioner - Reversal of Input Tax Credit - purchases made from registered dealers - assessment years 2010-11, 2011-12, 2012-13, 2013-14 and 2014-15 - HELD THAT:- The respondent has erred in reversing the entire claim of Input Tax Credit for the assessment years 2010-11, 2011- 12, 2012-13, 2013-14 and 2014-15 based on the notice dated 06.08.2014 relating to assessment year 2013-14 which was issued only in respect of reversal of one particular claim of Input Tax Credit and not for the entire claim during the said year. In such view of the matter, the impugned proceedings are set aside and the matter is remitted back to the respondent for passing orders afresh. Petition allowed by way of remand.
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