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TMI Blog2018 (8) TMI 1811X X X X Extracts X X X X X X X X Extracts X X X X ..... k - for the last all the quarters and almost eight years ago for the earliest quarter. In the circumstances, the impugned zero assessment orders (except the order dated 02.02.2012 by the VATO for the tax period March, 2010), are hereby quashed. The respondents are hereby directed to process the petitioner s application and pass appropriate orders within two weeks - Order dasti. - W.P.(C) 156 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt in Aesthetic Packaging v. Commissioner of VAT Anr. (W.P.(C) No.9252/2016 dated 21.11.2016). In that decision, this Court had occasion to deal with somewhat identical circumstances. The Court observed as follows: We have heard the learned counsel for the parties. The petitioner seeks a direction for refund of the amount deposited together with interest. The respondent VAT Department ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which is two months. Consequently, the notices in question even if they were served upon the assessee, do not conform the Rule that was issued much later in the year 2012. What is more disturbing to this Court, however, is that all seven notices produced and relied upon by the Revenue demand zero from the assessee and assessed turnover at zero . It is not only to the utter dismay of the Court ..... X X X X Extracts X X X X X X X X Extracts X X X X
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