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2020 (2) TMI 361 - HC - VAT and Sales TaxMaintainability of petition - alternative remedy of appeal - requirement of pre-deposit - HELD THAT:- In the instant case, if the petitioner were to avail the remedy of appeal under the statute, it would have to make mandatory pre-deposit of 12.5% before the appellate Deputy Commissioner; and in the context of the claim of the petitioner that the addition of two zeros in the figures relating to transit sales in the CST return is a bonafide mistake, the situation does not warrant the petitioner having to comply with the said condition of pre-deposit. Therefore, we are inclined to entertain this Writ Petition under Article 226 of the Constitution of India. Error in the return - rectification of mistake - it is contended that VAT returns are not taken into consideration for finalization of the CST returns and that CST assessment under sub-Rule 5-A of 14 – A of CST (Telangana) Rules - HELD THAT:- From the above sub-rule it is clear that if a dealer who had filed a return discovers any error in the returns, he is entitled to file revised returns before an original assessment is made - The Supreme Court in PRICE WATERHOUSE COOPERS (P.) LTD. VERSUS COMMISSIONER OF INCOME-TAX, KOLKATA - I [2012 (9) TMI 775 - SUPREME COURT] dealt with a similar situating akin to the present one, where a tax audit report filed along with the returns contained a computation error in its returns of income tax and the Supreme Court observed that human errors some time occur and merely because an Assessee has not been careful, it does not mean that Assessee is guilty of furnishing inaccurate particulars or attempting to conceal its income. Since the error committed by the petitioner became known to the petitioner at the time when the show cause notice dt.28.01.2019 was issued to him by the 1st respondent, and by that date there was no assessment on the original return filed by the petitioner, it was incumbent on the part of the 1st respondent to consider the reply filed by the petitioner to the show cause notice on 20.03.2019 and the supporting material, and treat it as a revised return, since admittedly there is no proforma prescribed for filing of a revised CST return in the Act or the Rules framed there under. The petitioner are permitted to file a revised CST return in Form CST-6 or through a representation, which shall be treated as revised return, within a period of four (04) weeks from today along with supporting documents - petition allowed.
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