https://www.taxtmi.com/caselaws?id=341861 The Court invalidated the undated and unsigned notice for revision under Section 74A of the DVAT Act, citing lack of specificity. It ruled in favor of the Petitioner, ordering a refund of excess input tax credit with interest due to delays in processing. The Court criticized the improper exercise of revisionary power under Section 74A and highlighted procedural lapses in issuing the refund, directing the Commissioner to disburse the refund and imposed costs on the tax department. The petition was disposed of accordingly. en-us Wed, 12 Apr 2017 00:00:00 +0530 Thu, 22 Mar 2018 11:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341861 The Court invalidated the undated and unsigned notice for revision under Section 74A of the DVAT Act, citing lack of specificity. It ruled in favor of the Petitioner, ordering a refund of excess input tax credit with interest due to delays in processing. The Court criticized the improper exercise of revisionary power under Section 74A and highlighted procedural lapses in issuing the refund, directing the Commissioner to disburse the refund and imposed costs on the tax department. The petition was disposed of accordingly. Case-Laws VAT and Sales Tax Wed, 12 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341861