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2015 (3) TMI 1222 - HC - VAT and Sales TaxPrayer for extension of time to furnish the declaration forms - Forms C and Forms F not furnished, as the authorities having jurisdiction over the case of the petitioner and its branches situate out of the State of Bihar, other forms duly submitted - whether the petitioner is justified in seeking for extension of time limit to submit Forms C and Forms F? - Held that: - considering the failure to produce the Forms C and F on account of the inaction of the authorities of other States and further considering the fact that the matter was not time barred, the respondent assessing authority ought to have granted time to the petitioner to produce the necessary forms or in the alternative examine the relevant documents of the petitioner to come to the conclusion as to whether the transactions were in the nature of inter-State transactions covered by the Central Sales Tax Act or not before passing the impugned order. The demand order set aside and the petitioner given an opportunity to satisfy the respondent authorities by producing the necessary forms in the matter - petition disposed off - matter remanded - decided in favor of petitioner.
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