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2011 (12) TMI 469 - RAJASTHAN HIGH COURTInput-tax credit denied - rejection of declaration forms in VAT 07, 08 and 09 - Held that:- The assessee-dealer may fall in the class of dealers covered under the notification dated February 27, 2009 but the said notification ex facie does not make it retrospective. It stipulates that same was having immediate effect, i.e., with effect from February 27, 2009, a date after the relevant dates on which soft copies were filed by the assessee-company in the present case. Therefore, per se on the interpretation of these Rules, it cannot be applied retrospectively. The ground taken by the assessing authority in the impugned assessment order does not seem to be mere technical or a sham ground. It is not for this court to apply the said rule or notification retrospectively, merely because the e-filing of returns deserves to be encouraged. The grievance of the assessee in the present case, cannot be redressed by issuing mandamus to the respondent-Department to accept such soft copies on the relevant dates when they were filed, even in absence of specific statutory rules or notification. Moreover, since the assessee has effective alternative remedy by way of filing appeal available to it under section 82 of the Act and no exceptional grounds are made out in the present case, the present writ petition cannot be maintained.
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