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TMI Blog2021 (7) TMI 995X X X X Extracts X X X X X X X X Extracts X X X X ..... 6 OF 2021 - - X X X X Extracts X X X X X X X X Extracts X X X X ..... ,55,42,102/-. The figures mentioned in Form No.10B relating to work contracts were specifically stated by the petitioner in the application for rectification and it was pointed out that total turn over of Rs. 8,82,43,908/- was accordingly accounted for in the return. However, the same was not properly considered by the assessing officer. The learned counsel for the petitioner urged that similar is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pliers 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. 6. So far as escaped turn over is concerned, 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 no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... will be required to be undertaken by this Court. I am afraid that such an exercise cannot be done by this Court in its limited writ jurisdiction more so when the statutory remedy can be availed by the petitioner. 8. The learned counsel for the petitioner has referred to the judgment at Ext.P7. However in that matter the Court has to embark upon the judicial enquiry to came to the conclusion that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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