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TMI Blog2017 (12) TMI 1654X X X X Extracts X X X X X X X X Extracts X X X X ..... For The Petitioner : Sri G. Narendra Chetty For The Respondents : Sri S. Suri Babu ORDER: ( per Hon'ble Sri Justice C . V . Nagarjuna Reddy) Revision order vide D.C.A.O.No. 75708 in Rc.No. A1/28576938553/2017 (2009-10 CST) dated 03-08-2017 of respondent No. 1, whereby while rejecting certain H-Forms, he levied CST at ₹ 42,46,783/-, is assailed in this Writ Petition. 2. The prime ground on which the petitioner filed this Writ Petition, bypassing the alternative remedies of appeal, is that though, in his objections filed to the revision show-cause notice dated 07-03-2017 issued by respondent No. 1, the petitioner requested for return of the defective H-Forms while c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lid on the ground that it lacks in certain material particulars or is defective until the dealer is given reasonable opportunity to supply the omissions or to remove the defects occurring in such declaration or certificate or to furnish declaration or certificate. He has also invited our attention to the order of respondent No. 1, which referred to the petitioner's objections, and submitted that though respondent No. 1 has religiously reproduced the contents of the petitioner's objections, he failed to deal with the same. Learned counsel also placed reliance on the judgment of a Division Bench of this Court in Bharat Electronics Limited Vs. Deputy Commissioner (CT), No. II Division, Vijayawada and another (2011) 46 VST 179 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding Counsel has not disputed that in MPV Badrilal Hanuman Prasad of Indore ( supra ), the High Court of Madhya Pradesh held that wherever the prescribed forms are found defective, the assessee is entitled to an opportunity of removing the defects. In Bharat Electronics Limited ( supra ), this Court has set aside a similar order on multiple grounds, one of which is that not giving an opportunity to the assessee to rectify the defects in F-Forms falls foul of the audi alteram partem rule. 6. In the above analysis, we are of the opinion that the impugned revision order passed by respondent No. 1 is in the teeth of the law declared by this Court as well as the High Court of Madhya Pradesh as discussed above. On this short ground, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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