2025 (11) TMI 1689

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.... the Revisionist(s) : Divya Prakash Tripathi, Tanmay Sadh For the Opposite Party(s) : C.S.C. ORDER HON'BLE PIYUSH AGRAWAL, J. 1. Heard Sri Tanmay Sadh, learned counsel for the revisionist and ACSC for the State Revision. 2. The four common revision has been filed which arising out of common judgment of the Tribunal for different assessment years, with the consent of parties, are....

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....D) Whether the learned Tribunal has erred in remanding the entire matter back to the assessing authority for fresh consideration on merits? 4. The counsel for the revisionist submits that the reassessment proceeding for reversing the ITC cannot be done in the grave of Section 29 (7). He submits the revisionist is a duly registered company, engaged in the manufacture, sale and purchase of Kirana....

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....the order a show cause notice dated 14.10.2020 under Section 29 (7) of the U.P. VAT Act was issued. The appellant submitted a detailed reply. Not being satisfied, reassessment order dated 17.6.2021 was passed making RITC of Rs. 7,56,837/- against which a first appeal was filed which was partly allowed reducing the demand of respondent in regard to RITC. Since, not being satisfied, a second appeal ....

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.... 8. The record shows that the present proceeding has been initiated against the revisionist under Section 29 (7) of the Act. By reassessment proceeding the respondent sought to reverse input tax credit availed by the revisionist. This Court in the case of Mentha and Allied Products Ltd. (supra) has taken the view, no re-assessment can be done for RITC. Against the said judgment the revenue filed....