ASHWANI KUMAR MISHRA,J. - (1.) While entertaining this revision following orders were passed on 26.4.2017:- It is submitted that selling dealer was registered on the date of transaction, and the returns duly reflected sale of goods to the revisionist. The tax was also paid. Submission is that in such circumstances, denial of I.T.C. to the revisionist, on the ground of a survey not supporting the sale, is wholly misconceived. It is also submitted that no such notice was ever issued, and the revisionist is not bound by the proceedings, which may have been undertaken by the department viz-a-viz the selling dealer. Revision is liable to be heard on the questions of law formulated.
(2.) Learned Standing Counsel submits that revision may be heard finally, at the stage admission itself.
(3.) In view of the above, let this matter appear in the week commencing 15th May, 2017, for final disposal, at the stage of admission itself.;