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TMI Blog2024 (3) TMI 909X X X X Extracts X X X X X X X X Extracts X X X X ..... handra Has Mishra, Ramesh Chandra Mishra For the Opposite Party : C.S.C. ORDER HON'BLE ABDUL MOIN, J. 1. Heard Sri Abhishek Mishra, learned counsel for the revisionist, and Sri Sanjay Sareen, learned Additional Chief Standing Counsel appearing on behalf of the respondent. 2. There is consensus between the parties that the matter in issue in both the revisions is common, as such, both the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 28 of the U.P. Value Added Tax, 2008 (hereinafter referred to as the 'Act, 2008') per which the revisionist was assessed to tax at the rate of Rs.68,87,500/- and after adjustment of ITC claim the amount was reduced to Rs.68,66,173/-. Being aggrieved, the revisionist filed first appeal, which was partly allowed by the appellate authority vide order dated 18.07.2011, a copy of which is Ann ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 dated 30.01.2008 of which all three copies are available in the bill book as per the list of sales produced before the Tax Assessing Authority, and (c) that no opportunity of hearing has been accorded to the revisionist at any stage by the authorities. 8. So far as the first ground is concerned namely that the revisionist was having three copies of the bills in his bill book which has not been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... denial to the said finding has been given by the revisionist while filing the instant revision of the said sales being indicated in the list of sales produced before the Assessing Authority. As such, the said ground is rejected. 10. So far as ground (c) is concerned that no opportunity of hearing has been accorded to the revisionist, the said ground is also misconceived considering that the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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