https://www.taxtmi.com/caselaws?id=167842 Soft-copy purchase and sales statements filed before the electronic-filing rule and notification came into force could not be treated as valid compliance because the electronic regime had no retrospective operation on the relevant dates, so the assessment and denial of input tax credit were not disturbed on that ground. The writ challenge was also not entertained because an effective statutory appellate remedy was available under the tax law and no exceptional circumstances justified bypassing it. The dispute on alleged removal of defects in the returns was left for the appellate forum. en-us Mon, 19 Dec 2011 00:00:00 +0530 Sat, 10 Jan 2015 18:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167842 Soft-copy purchase and sales statements filed before the electronic-filing rule and notification came into force could not be treated as valid compliance because the electronic regime had no retrospective operation on the relevant dates, so the assessment and denial of input tax credit were not disturbed on that ground. The writ challenge was also not entertained because an effective statutory appellate remedy was available under the tax law and no exceptional circumstances justified bypassing it. The dispute on alleged removal of defects in the returns was left for the appellate forum. Case-Laws VAT and Sales Tax Mon, 19 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167842