https://www.taxtmi.com/caselaws?id=291074 The court overturned the revision orders for the assessment years 2010-11 and 2011-12 due to lack of concrete evidence supporting purchase omissions discovered during a surprise inspection. The court found the reliance on the Enforcement Wing report without addressing the absence of proof of purchase to be legally flawed. The respondent was directed to refund any collected amounts under the revised assessments within eight weeks. The writ petitions were allowed without costs, and the Special Government Pleader was entitled to a separate fee for each petition. en-us Tue, 01 Oct 2019 00:00:00 +0530 Wed, 02 Dec 2020 11:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291074 The court overturned the revision orders for the assessment years 2010-11 and 2011-12 due to lack of concrete evidence supporting purchase omissions discovered during a surprise inspection. The court found the reliance on the Enforcement Wing report without addressing the absence of proof of purchase to be legally flawed. The respondent was directed to refund any collected amounts under the revised assessments within eight weeks. The writ petitions were allowed without costs, and the Special Government Pleader was entitled to a separate fee for each petition. Case-Laws VAT and Sales Tax Tue, 01 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291074