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2021 (1) TMI 308 - HC - VAT and Sales TaxDemand of differential amount of tax due with interest and penalty - validity of procedure adopted under the Maharastra VAT Act - Reversal of ITC - reopening of assessments - HELD THAT:- Reliance placed in M/S. JKM GRAPHICS SOLUTIONS PRIVATE LIMITED VERSUS THE COMMERCIAL TAX OFFICER [2017 (3) TMI 536 - MADRAS HIGH COURT] and after analyzing in detail the rival contentions raised by parties and referring to the earlier decisions governing the issue, it has been held that this Court is fully convinced that the procedure adopted by the respondent, Assessing Officers in all these cases are half baked attempts, which have not yielded results and these cases are before this Court or before the Appellate Authorities and all that the Assessing Officers can record is that they have issued show cause notices or passed orders reversing the Input Tax Credit with no appreciable impact on the revenue collection. The impugned order, which cannot be sustained, is set aside - The concerned assessing officer shall issue fresh show cause notice with all required details in respect of levy of tax for mismatch invoices and the Petitioner shall be entitled to submit his explanation within the prescribed time - Petition disposed off.
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