2018 (8) TMI 878

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....nafter referred to as "A.C. (C.T.)"] under Section 29 (7) of the Uttar Pradesh Value Added Tax Act, 2008 [hereinafter referred to as "the Act"], giving permission to the respondent no. 3, the Deputy Commissioner, Commercial Tax, Sikandrabad, District Bulandshahar [hereinafter referred to as "the D.C. (C.T.)"] for reassessment of tax of the petitioner for the Assessment Year (hereinafter referred to as "A.Y.") 2011-12. 2. The petitioner is a company incorporated under the Companies Act. The petitioner is engaged in the business of manufacture and sale of cement as well as purchase and sale of cement. The petitioner filed its regular returns for the A.Y. 2011-12. The returns were accepted and an order under Section 28(2)(ii) of the Act was....

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....t tax credit claimed on the purchases from the aforementioned firms and directed the petitioner to deposit a sum of Rs. 2,77,79,510/- as additional tax. 5. The petitioner being aggrieved by the aforesaid order of the A.A. dated 22nd July, 2016 preferred an appeal before the appellate authority. The appellate authority vide order dated 31st December, 2016 set-aside the order of the A.A. on merit as well as on the ground of limitation. 6. From paragraph-6 of the short counter affidavit filed by the Department, it is clear that the Department has filed an appeal before the Commercial Tax Tribunal against the order dated 31st December, 2016 passed by the appellate authority. It appears that the said appeal is pending consideration before ....