2016 (9) TMI 516

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....ajesh Bindal, J The petitioner has approached this Court challenging the order dated 27.09.2004 (Annexure P-1) passed by the Revisional Authority, order dated 17.08.2006 (Annexure P-3) passed by the Value Added Tax Tribunal, Punjab (for short "the Tribunal") and consequent recovery/demand notice dated 24.12.2006 (Annexure P- 4). When the case was taken up for hearing, none appeared on behalf....

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....ate did not dispute the fact that the aforesaid Division Bench judgment of this Court was upheld by Hon'ble the Supreme Court in State of Punjab & ors. Vs. Bathinda District Coop. Milk P. Union Limited, (2007) 10 VST 180, and Hon'ble the Supreme Court opined that the upper limit for revision of the order passed by the assessing authority while exercising powers under Section 21 of the Act ....