2020 (8) TMI 29

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.... Shri. Job Abraham, Sri. Ajay V. Anand For the Respondent : Sreelal N. Warrier, SC, Central Board of Excise & Customs JUDGMENT The petitioner, a private limited company, engaged in construction of commercial/residential buildings, has approached this Court seeking a direction to the respondents to accept Ext.P1 return preferred by the petitioner in manual form. The averments in the writ petitio....

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....urns in manual form, the respondents refused to accept the same and it is, therefore, that he has approached this Court through the present writ petition. 2. I have heard Sri.A.Kumar, the learned counsel for the petitioner and Sri.Sreelal N. Warrier, the learned Standing Counsel for the respondent. 3. Sri.A.Kumar would refer to Section 70 of the Finance Act, 1994 as amended, as also to Rule 7 of....

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.... to be submitted electronically after 01.10.2011. He also submits that the petitioner has not even approached the respondent with any manual returns, as alleged. 4. On a consideration of the rival submissions, I find force in the contention of the learned counsel for the respondents that Sub Rule (3) of Rule 7 only qualifies Sub Rule (1) of Rule 7. In my view, while Sub Rule (1) of Rule 7 specifi....