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2024 (1) TMI 576 - SCH - VAT and Sales TaxRefusal to grant the input tax credit - Section 28(2)(i) U.P. VAT Act - levy of Entry Tax - HELD THAT:- The High Court, without issuing notice to the respondent, proceeded to set aside the judgment of the Tribunal and remanded the matter back to the Assessing Authority. The High Court ought not to have passed such an order without giving an opportunity to the respondent. The appellant has right to be heard if the order of the Tribunal standing in its favour is to be set aside. At the same time, the High Court is under a duty to provide an opportunity to the affected party. Appeal allowed.
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