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TMI Blog2021 (3) TMI 233X X X X Extracts X X X X X X X X Extracts X X X X ..... round that annexures were not filed. The petitioner's counsel drew my attention to the materials enclosed along with the reply. It is seen therefrom that the petitioner had given invoice particulars including the date and the amount covered thereby. In the pre-assessment notice, the ground taken by the respondent was that the petitioner has not made available the invoice details. All those det ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t year 2010-2011 (CST). 3.The case of the respondent is that while the petitioner reported an interstate sales against C Form declarations to the tune of ₹ 194,49,77,972/-, the C Form declarations filed by the petitioner were defective. In the remarks column, it has been mentioned that the invoice number and dates have not been given. Therefore, the respondents proposed to levy tax. In re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng non exhaustion of alternative remedy can be disposed of easily. If the petitioner can demonstrate violation of the principles of natural justice, then it is a ground for bypassing the alternative remedy. Secondly, even though the petitioner had filed the writ petition way back in September 2014, on account of non obtaining of interim order, a sum of ₹ 64,83,173/- representing the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... including the date and the amount covered thereby. In the pre-assessment notice, the ground taken by the respondent was that the petitioner has not made available the invoice details. All those details have been made available, when the petitioner submitted his reply. The respondent had casually rejected the same by observing that the annexures have not been filed. I am satisfied that annexures w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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