2021 (7) TMI 995

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....ated:- 7-7-2021<br>WP(C) NO. 4206 OF 2021 - -<br>CST, VAT & Sales Tax<br>HONOURABLE MR. JUSTICE A.M. BADAR PETITIONER: BY ADV SMT. K. LATHA RESPONDENTS: SPL GP. SMT. THUSHARA JAMES JUDGMENT Heard both sides. 2. The petitioner had challenged the order rejecting rectification application for assessment year 2012-2013 at Ext.P4 so also the assessment order at Ext.P1 for the same assess....

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....orm No.10 was mentioning the figure of Rs. 6,55,42,102/-. The figures mentioned in Form No.10B relating to work contracts were specifically stated by the petitioner in the application for rectification and it was pointed out that total turn over of Rs. 8,82,43,908/- was accordingly accounted for in the return. However, the same was not properly considered by the assessing officer. The learned coun....

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....oduce the invoices and had admitted that the suppliers failed to upload the invoices and therefore the tax was not remitted to the exchequer and hence the impugned tax credit came to be rejected. 6. So far as escaped turn over is concerned, the same point was considered in the rectification order with a finding that the turn over taken for assessment was only in respect of Form No.10 relating t....

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.... In the same manner scrutiny of Form Nos.10 and 10B will be required to be undertaken by this Court. I am afraid that such an exercise cannot be done by this Court in its limited writ jurisdiction more so when the statutory remedy can be availed by the petitioner. 8. The learned counsel for the petitioner has referred to the judgment at Ext.P7. However in that matter the Court has to embark upo....