TMI Blog2021 (4) TMI 1132X X X X Extracts X X X X X X X X Extracts X X X X ..... iced on stock reconciliation during inspection. Stock difference - HELD THAT:- Liberty granted to the appellant to file an appeal on the said issue before the Appellate Deputy Commissioner (CT) (North), Chennai-6. Form C Declarations are available, but do not contain the seal of the check post - HELD THAT:- If the Assessing Officer is of the opinion that such Form C Declarations are defective, the same can be returned to the appellant. Of-course, the appellant cannot now procure the seal from the check post. But, the appellant can establish the genuineness of the transaction and movement of goods if one opportunity is granted. Where the check post seal is not available - HELD THAT:- The Assessing Officer can make a departmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... udge was of the view that the appellant had not availed the alternate remedy provided under the Act and therefore held that the writ petition could not be entertained by placing reliance on the decision of the Hon'ble Supreme Court in the case of Assistant Collector of Central Excise Vs. Dunlop India Limited [reported in 1985 (1) SCC 260]. 4. Before we go into the submissions made by the learned counsel on either side, we wish to clarify as to whether the said writ petition could be entertained despite availability of an alternate remedy and more particularly in cases arising under the finance statutes. There are several decisions of the Hon'ble Supreme Court, which have held that ordinarily, the assessee should not be permit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ailed scrutiny under Section 22(3) of the Act coupled with an inspection conducted by the Enforcement Wing Officials in the business premises of the assessee on 29.9.2014. 8. The three issues, which were raised by the assessee before the Writ Court questioning the correctness of the assessment order, are (i) with regard to inter-State sales being treated as local sales for the reason that in the C Form Declaration produced by the appellant and issued by the purchasing dealer, the seal of the check post was not available; (ii) with regard to reversal of the input tax credit under Section 19(5)(c) of the Act to the tune of ₹ 54,09,521/- on the ground that though the check post seal was available to prove the movement of goods, no For ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant should be relegated to avail the statutory appellate remedy. 13. So far as the cases where Form C Declarations are available, but do not contain the seal of the check post is concerned, if the Assessing Officer is of the opinion that such Form C Declarations are defective, the same can be returned to the appellant. Of-course, the appellant cannot now procure the seal from the check post. But, the appellant can establish the genuineness of the transaction and movement of goods if one opportunity is granted. 14. In fact, while submitting their reply dated 16.11.2015 to the show cause noticed dated 30.5.2015 the appellant had specifically requested the Assessing Officer to invoke his powers under Section 81 of the Act and su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the same on the ground of limitation; and (ii) With regard to the other two issues namely the inter-State sales treated as local sales where the tax of ₹ 2,50,04,903/- had been levied and the reversal of input tax credit under Section 19(5)(c) of the Act to the tune of ₹ 54,09,521/-, the appellant is directed to pay 10% of the disputed tax within a period of 30 days from the date of receipt of a copy of this judgment and if the same is done, they are entitled to approach the Assessing Officer by making a further representation by treating that portion of the order of assessment dated 26.2.2016 to be a show cause notice and produce all documents in support of their claim and if the same is done, the Assessing Officer shall c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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