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TMI Blog2011 (12) TMI 469X X X X Extracts X X X X X X X X Extracts X X X X ..... e declared that respondent No. 2 erred in rejecting the statement of purchases (VAT-07 and 8) filed in soft copy. (iii) Any other order or direction which this honourable court deems just and proper may also be passed." 2. The learned counsel for the petitioner, Mr. Dinesh Mehta submitted that2 in view of rule 19 of the Rajasthan Value Added Tax Rules, 2006 as it existed during the relevant period and which is reproduced hereunder, did not prohibit filing of soft copy in electronic mode of form Nos. VAT-07, 08 and 09 which were filed by the assessee-company on October 16, 2006 for the first quarter, November 30, 2006 for the second quarter, February 28, 2007 for the third quarter and May 31, 2007 for the fourth quarter. He submitted that even a hard copy thereof was submitted in pursuance of notice issued by the assessing authority on January 27, 2009. However, rejecting furnishing of soft copy, the assessing authority ignored these forms which contained details of purchases and sales of registered dealer till then to exercise the option under sub-section (2) of section 3 or section 5 of the Act as provided in rule 19. Rule 19 of the Rajasthan Value Added Tax Rules of 2006 as it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uired to be filed, under sub-rule (1), by a registered dealer shall accompany,- (a) treasury receipt(s)/bank challan(s) of authorized bank as a proof of deposit of tax; (b) statement of purchases in form VAT-07A; and (c) statement of sales in form VAT -8A; and shall be signed and verified by the dealer himself or his business manager. If any of the above is not enclosed with the return, it shall be deemed to be a case of non-filing of return. (3A) Every dealer other than those who,- (i) has filed audit report under sub-section (1) of section 73 of the Act; or (ii) has filed annual return in form VAT-10A, shall submit, the trading account and in case of manufacturer, trading and manufacturing account, and the profit and loss account within nine months of the end of the year. (4) The dealer shall file the return to his assessing authority or in the taxpayers service office in whose area of operation, his principal place of business is situated, personally or through registered post. (5) Where a dealer has more than one place of business, he shall include in the return, the turnover of the principal place of business as well as the turnover of all other places of business an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the year. Explanation.-Quarter means the period of three months ending on 30th June, 30th September, 31st December and 31st March. (1A) Every dealer other than those who,- (i) has opted for quarterly assessment under sub-section (2) of section 23 of the Act; or (ii) has opted for payment of tax under sub-section (2) of section 3 or section 5 or under a notification issued under sub-section (3) of section 8 of the Act; or (iii) has filed audit report under sub-section (1) of section 73 of the Act, shall file, within nine months and fifteen days from the end of the relevant financial year, an annual return in form VAT-10A (2) The return required to be filed, under sub-rule (1), by a registered dealer shall accompany,- (a) treasury receipt(s)/bank challan(s) of authorized bank as a proof of deposit of tax; (b) statement of purchases in form VAT-07A; and (c) statement of sales in form VAT-8A; and the copy of such return(s) generated through official website of the Department shall be verified by the dealer himself or his business manager by affixing his signature on and shall be submitted to his assessing authority or the officer authorized by the Commissioner, within fif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed dealers for the purpose of the said sub-rule, namely:- S. No. Class of registered dealers 1. Dealers registered under the Companies Act, 1956 (Act No. 1 of 1956). 2. Dealers having more than Rs. 10 lac as net tax payable during the previous year. This shall have immediate effect. 1. Subs. For 'Dealers whose annual tax liability during the previous year was more than Rs. 10 lac.' by S. No. 2486 dated April 29, 2009." 5. The learned counsel for the petitioner, therefore, submitted that the demand of tax raised against the assessee-company denying input-tax credit, on the ground of rejection of these declaration forms in VAT 07, 08 and 09 is illegal and hence the impugned assessment order deserves to be quashed in writ jurisdiction. 6. On the other hand, the learned counsel for the Revenue, Mr. Siddharth Tatia on behalf of Mr. V.K. Mathur, drew the attention of the court towards the amendment of rule 19 and submitted that the said sub-rule (7) was inserted in rule 19 only by the Rajasthan VAT (Seventh Amendment) Rules, 2005 with effect from August 29, 2008 and rule 19A also was brought on statute book by Rajasthan VAT (Third Amendment) Rules, 2007 on November 20, 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , merely because the e-filing of returns deserves to be encouraged. The effect of rejection or acceptance thereof, is a matter of procedure governed by the relevant Rules applicable to the facts of each case for the relevant period on the basis of relevant statute and notification available in the statute book. The grievance of the assessee in the present case, cannot be redressed by issuing mandamus to the respondent-Department to accept such soft copies on the relevant dates when they were filed, even in absence of specific statutory rules or notification. 9. Moreover, since the assessee has effective alternative remedy by way of filing appeal available to it under section 82 of the Act and no exceptional grounds are made out in the present case, the present writ petition cannot be maintained and the same deserves to be dismissed on the ground of availability of alternative remedy by way of appeal available to the petitioner-assessee. 10. The learned counsel for the petitioner also urged that rule 19(6) of the Rules permits removal of defects in filing of returns which was so done in the present case. It will be open for the assessee to raise the said ground before the appellat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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