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2018 (4) TMI 282 - HC - VAT and Sales TaxReversal of input tax credit - purchases from registration canceled dealers - Held that: - This Court has been repeatedly holding that the Assessing Officer, being an independent Statutory Authority, should not be solely guided by the report of the officials of the Enforcement Wing, but shall decide the matter on the basis of the objections filed by the assessee. The matter is remitted back to the respondent for a fresh consideration - petition allowed by way of remand.
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