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2019 (8) TMI 1886 - HC - VAT and Sales TaxReversal of ITC - petitioners had effected inter-state sale of goods without 'C' Form Declarations - second revision notice - first revision notice already dropped - HELD THAT:- Having dropped the first proposal, there is clearly no justification for issuance of the second revision notice wherein the respondent has simply sought wide – ranging particulars from the petitioners. It appears that what the Assessing Authority has embanked in the second revision upon a fishing expedition. No flaw or lacunae in the turnover returned by the assessee has been pointed out in the second revision notice, in the absence of which the notice has no justification at all. Petition allowed.
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