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2021 (7) TMI 995 - HC - VAT and Sales TaxRectification of mistake - error apparent on the face of record or not - escaping of turnover - refund the excess Input tax credit - HELD THAT:- The impugned order at Ext.P4 has considered this aspect and it has been observed by the rectifying authority that the petitioner/dealer has failed to produce the invoices and had admitted that the suppliers failed to upload the invoices and therefore the tax was not remitted to the exchequer and hence the impugned tax credit came to be rejected. Escaped turn over - HELD THAT:- The same point was considered in the rectification order with a finding that the turn over taken for assessment was only in respect of Form No.10 relating to the traders. The turn over of Form No.10B was not taken in the order of assessment and so there is no question of giving credit of payment as per Form No.10B. With these reasons by holding that there is no mistake to be rectified under Section 66 of KVAT Act, 2003, the rectification application so far as these two aspects is concerned, came to be rejected. Consideration of both these aspects which are sought to be urged before this Court would certainly require this Court to record a finding of fact by examining the relevant documents. This Court, if it choses to dwell on these aspect will have to examine whether the petitioner had produced invoices or had failed to produce those invoices in order to ascertain whether rejection of input tax credit was according to law or otherwise. In the same manner scrutiny of Form Nos.10 and 10B will be required to be undertaken by this Court - the petitioner has alternate and more efficacious remedy of approaching the appellate authority in the matter. Petition dismissed.
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