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TMI Blog2015 (3) TMI 1198X X X X Extracts X X X X X X X X Extracts X X X X ..... by the assessing authority for the relevant assessment periods and remand the matter to the assessing authority for fresh decision, in accordance with law, after considering the reply of the appellant, the papers and other documents submitted by the appellant along with the reply, as well as the relevant documents filed with form VAT-240 and form VAT-100. - Decided in favor of petitioner. - Writ Appeal Nos. 989 to 1009 of 2015 (T-RES) - - - Dated:- 18-3-2015 - Vineet Saran and Mrs. Sujatha, JJ. R. V. Prasad and K. Hema Kumar for the petitioner S. V. Girikumar, Additional Government Advocate, for the respondents JUDGMENT Notice on behalf of the respondents has been accepted by Sri Girikumar, learned Government Advocat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ders, the appellant filed Writ Petition Nos. 8854 to 8874 of 2015 which have been dismissed by the judgment and order dated March 5, 2015 (Paharpur Cooling Towers Ltd. v. Assistant Commissioner of Commercial Taxes (Audit) [2015] 86 VST 542 (Karn)) primarily on the ground of alternate remedy available to the appellant by filing an appeal under section 62(1) of the Act. 4. Aggrieved by the said order, these appeals have been filed. 5. The contention of the learned counsel for the appellant is that since the appellant had submitted the audited balance sheet in form VAT-240, the benefit of clause (1) of rule 3(2) of the Rules of 2005 ought to have been given to the appellant as the audit report and also the accounts of the appellant/ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant had not been rejected by the assessing officer. In fact, after having admitted in the assessment order that the audit report had been filed, the observation that the assessee/company had not filed the audited balance sheet, on the basis of which rule 3(2)(m) of the Rules, 2005 has been made applicable, cannot be justified and is an error apparent on the face of the record. 8. Calling for a reply to the show-cause notice would thus mean that the reply submitted by the party concerned should be considered and appreciated by the authority. In the present case, though it is accepted that the audit report had been filed, but, by not appreciating or considering the audit report and by merely stating that the same was not filed, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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