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2020 (7) TMI 229 - HC - VAT and Sales TaxRevision of assessment order - certain C-Declaration Forms submitted by the petitioner were cancelled and that the petitioner had made corrections in the said declaration forms - HELD THAT:- Sri J.Anil Kumar, Special Counsel for Commercial Taxes appearing for respondents is not in a position to say why in spite of the letters dt.31.01.2020 and dt.12.02.2020 addressed by the petitioner to the 2nd respondent for return of the original C-Declaration Forms, the 2nd respondent did not return them to the petitioner for rectification/clarification by the petitioner’s vendors, who had issued them to him - Unless the petitioner is returned the original C-Declaration Forms by the 2nd respondent, petitioner would not be in a position to explain whether the said C-Declaration Forms were defective in any manner and he cannot get them rectified by his vendors. Denial of such opportunity to the petitioner has caused grave prejudice to the petitioner. The 2nd respondent is directed to return the original C-Declaration Forms to the petitioner within two weeks from the date of receipt of a copy of this order - petition allowed.
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