2019 (12) TMI 844

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.... SUJATHA PETITIONER: SMT. APARNA NANDAKUMAR, ADV. FOR SRI MANOHAR.N., ADV. RESPONDENT: SRI T.K. VEDAMURTHY, AGA. ORDER Learned Additional Government Advocate accepts notice for the respondent No.1. 2. The petitioner has assailed the endorsement dated 16.08.2019 and the garnishee proceedings dated 19.11.2019 both issued by the respondent No.1 inter alia seeking a direction to the res....

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....input tax credit on this deducted tax amount of Rs. 6,25,436/- has been denied by the Assessing Authority mainly relying on VAT Form 240.The rectification application filed under Section 69[1] of the Act has been rejected. 5. Learned counsel Smt. Aparna Nandakumar representing the learned counsel appearing for the petitioner would submit that the prescribed authority - respondent No.1 has faile....

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....der the writ jurisdiction. The petitioner without exhausting the alternative statutory remedy, has approached this Court and hence the writ petition deserves to be dismissed at the threshold relegating the petitioner to avail the alternative and efficacious remedy of appeal available under the Act. 7. Having heard the learned counsel for the parties and perusing the material on record, this Cou....

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....n filing VAT Form240 would not be construed as the mistake apparent from the record to attract Section 69[1] of the Act. 10. Since the factual aspects involved in the case are analyzed and the certificate is issued by the learned Chartered Accountant, such mistakes, if any in the VAT Form 240 ought to have been brought to the notice ofthe prescribed authority at the time of the assessment proce....