J R EXPORTS Vs. DEPUTY COMMISSIONER (CT)

JUDGEMENT

(1.) 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 Rs.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 citing the judgment of Madhya Pradesh High Court in Commissioner of Sales Tax Vs. MPV Badrilal Hanuman Prasad of Indore, 44 APSTJ 479, respondent No. 1 has not returned the H-Forms to enable the petitioner to cure the defects and proceeded with the passing of the revision assessment order.

(3.) At the hearing, Sri G.Narendra Chetty, learned counsel for the petitioner, has drawn our attention to the objections dated 20-03-2017 filed by the petitioner, wherein she has inter alia stated as under: