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2017 (9) TMI 198 - HC - VAT and Sales TaxRejection of returns filed by the petitioner - input tax credit - it is noticed that the petitioner issued invoices from C2H001 to C2H155, and not reported in the Annexure II filed by them - it is also alleged that, on verification of the sales details filed in Annexure II with other dealer purchase details, it is seen that the petitioner has effected sales using the same tax invoice to different buyers, and thereby, maintained two sets of parallel bill books. Therefore, the respondent proposed to reject the returns filed by the petitioner as incorrect - Held that: - According to the petitioner, whatever sales effected by them, i.e. substantial portion of the sales, which were in the form of DVDs have been returned to the petitioner, for which, the petitioner has given credit notes. The said credit notes have been placed in the typed-set of papers filed in support of this Writ Petition, to substantiate the case of the petitioner. Therefore, it is the case of the petitioner that the turnover, which was reported in the month of March, 2015, vide their returns, is the turnover, which was determined after giving due credit to the sales returns. The petitioner sought to demonstrate the factual position by referring to a tabulated statement filed in page No.22 of the typed-set of papers. However, even the tabulated statement was not placed before the Assessing Officer, and this fact is even admitted by the petitioner. In any event, since the legal position is in favour of the petitioner, this Court is of the view that, an opportunity can be granted to the petitioner to go before the Assessing Officer and contest the matter on merits by placing all records - petition allowed by way of remand.
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