Court Rules on Assessment Order Validity; Appellate Authority to Consider Alternative Evidence if 'F' Forms Unavailable.

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....Validity of assessment order - unable to obtain ‘F’ Forms for part of the turnover, on account of certain issues and non generation of the same online now - directed to first go before the Appellate Authority by way of a statutory appeal with further direction Authority to look into other evidence if Assessee is unable to produce ‘F’ Forms....