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2021 (10) TMI 1167 - HC - VAT and Sales TaxReversal of ITC - the assessment are sought to be re-opened and the ITC availed by the dealers are directed to be reversed, when a mismatch occurs - whether the instructions given by the first respondent through his letter in turn has been acted upon by the second respondent, by giving any direction to the third respondent? - HELD THAT:- If such an instruction has already been given, it is the duty of the Assessing Officer to revisit the assessment for the two assessment years, and in this regard, if any further inputs or documents are required to verify the alleged mismatch, summons can be issued to the petitioner to get those documents and if any such summon is issued, it is open to the petitioner to make response to the said summons and accordingly, the exercise of revisiting the assessment order can be completed by the third respondent. There shall be a direction to the second respondent that, if the second respondent has not acted upon by giving any suitable direction to the third respondent in respect of the petitioner's case for the assessment years, an instruction can immediately be given to the third respondent, who on receipt of such instructions or already received the instructions, shall act upon by revisiting the assessment for the respective years and accordingly, complete the reassessment process - Petition disposed off.
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