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2017 (7) TMI 3 - HC - VAT and Sales TaxMaintainability of appeal - penalty - Form-C - Held that: - the Assessee, at least, in respect of these aspects should not have been relegated to an alternative remedy. This is apart from the larger issue,which the Assessee had raised in the writ petition, which is,as to whether a proposal could have been made by the CTO, to levy tax/or seek reversal of ITC solely based on the discrepancies pointed out by the Enforcement Wing, while conducting an audit - since, the Assessee has indicated to us that it would be filing an appeal with respect to the aspects referred to against Serial Nos.2 and 7 - appeal allowed - decided partly in favor of appellant.
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