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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 ..... exchequer and hence the impugned tax credit came to be rejected. Escaped turn over - HELD THAT:- 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 not taken in the order of assessment and so there is no question of giving credit of payment as per Form No.10B. With these reasons by holding that there is no mistake to be rectified under Section 66 of KVAT Act, 2003, the rectification application so far as these two aspects is concerned, came to be rejected. Consideration of both these aspects which are sought to be urged before this Court would certainly require this Court to record ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /-. The learned counsel for the petitioner further argued that, in the similar way the petitioner had mentioned the error apparent on the face of the record so far as alleged escaped turn over is concerned. The total sales turn over in Form No.10 was mentioning the figure of ₹ 6,55,42,102/-. 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 ₹ 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 issues were there in the assessment order for the year 2015-201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s which are sought to be urged before this Court would certainly require this Court to record a finding of fact by examining the relevant documents. This Court, if it choses to dwell on these aspect will have to examine whether the petitioner had produced invoices or had failed to produce those invoices in order to ascertain whether rejection of input tax credit was according to law or otherwise. In the same manner scrutiny of Form Nos.10 and 10B 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. H ..... X X X X Extracts X X X X X X X X Extracts X X X X
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