2020 (6) TMI 357

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....6 - -<br>CST, VAT & Sales Tax<br>Mr. Justice C. Saravanan For the Petitioner : Mr.T.Pramodkumar Chopda For the Respondent : Mr.A.N.R.Jayaprathap Government Advocate (T) COMMON ORDER It is a case of the petitioner that petitioner&#39;s login ID with the Commercial Tax Department was misused by an unknown person by accessing to the same to reflect sales transactions by filing returns to ....

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.... also made few purchased and sales transactions during the month of May, 2014. 4.However, the petitioner was unable to login and was apparently informed that the petitioner had logged into an invalid login. It is therefore submitted that the petitioner was unable to file the monthly return for April, 2014 and May, 2014. 5.Under these circumstances, based on the advice of the assessing office....

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....14 to February 2015 by an unknown person and that the petitioner could download the returns but could not download the returns for the month of August, 2014 to October, 2014. This was brought to the notice of the respondent. 8.Though the petitioner has alleged connivance between the officers of the Commercial Tax Department and the third person who had allegedly accessed the login ID of the pet....