https://www.taxtmi.com/caselaws?id=391917 A bona fide inadvertent error in a CST return was treated as sufficient to justify writ intervention where the statutory appeal under Section 31 carried a mandatory pre-deposit burden. The HC held that, in these circumstances, it would be unjust to insist on the alternative remedy and entertained the petition under Article 226. It also found that the discrepancy was supported by related returns and material, and that Rule 14-A(5-A) permitted revision before original assessment. The assessment was therefore set aside and the assessee was allowed to file a revised return for fresh consideration. en-us Thu, 14 Nov 2019 00:00:00 +0530 Mon, 10 Feb 2020 08:50:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391917 A bona fide inadvertent error in a CST return was treated as sufficient to justify writ intervention where the statutory appeal under Section 31 carried a mandatory pre-deposit burden. The HC held that, in these circumstances, it would be unjust to insist on the alternative remedy and entertained the petition under Article 226. It also found that the discrepancy was supported by related returns and material, and that Rule 14-A(5-A) permitted revision before original assessment. The assessment was therefore set aside and the assessee was allowed to file a revised return for fresh consideration. Case-Laws VAT and Sales Tax Thu, 14 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391917