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2021 (3) TMI 233 - HC - VAT and Sales TaxMaintainability of petition - alternative remedy of appeal - interstate sales against C Form declarations - violation of principles of natural justice - HELD THAT:- In the impugned 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 taken by the respondent was that the petitioner has not made available the invoice details. All those details have been made available, when the petitioner submitted his reply. The respondent had casually rejected the same by observing that the annexures have not been filed. The matter is remitted to the file of the respondent to pass order in accordance with law - Petition allowed by way of remand.
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