2021 (3) TMI 233

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....: Mr.S.Dayalan Government Advocate ORDER Heard the learned counsel appearing for the petitioner and the learned Government Advocate appearing for the respondents. 2.The petitioner is an assessee registered with the respondent. The respondent issued pre-assessment notice on the petitioner for the assessment year 2010-2011 (CST). 3.The case of the respondent is that while the petitioner ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ned Government Advocate appearing for the respondent submitted that the writ petition has to be dismissed, since the alternative remedy of appeal has not been exhausted. The respondent has filed a counter affidavit and the learned Government Advocate took me the contents thereof. 5. The petition regarding non exhaustion of alternative remedy can be disposed of easily. If the petitioner can demo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....mpugned order, quite a few transactions were held liable to higher rate of tax at 12.5% on the sole ground that annexures were not filed. The petitioner's counsel drew my attention to the materials enclosed along with the reply. It is seen therefrom that the petitioner had given invoice particulars including the date and the amount covered thereby. In the pre-assessment notice, the ground take....