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2011 (4) TMI 1010 - HC - VAT and Sales TaxStock Transfer - F form - Revisional orders - first respondent held that F forms filed by the petitioner did not meet the requirements of the CST (R and T) Rules ; they were incomplete ; the assessing authority had mechanically accepted the F forms and allowed exemption ; the F form submitted by the petitioner did not contain important details such as description of the goods sent, quantity or weight of goods, name of the road or railway transporter, and the date on which delivery was taken, etc. ; and filing of defective F forms amounted to non-filing of F forms - first respondent, without even stating what the alleged defects in each of the F forms were, has made a omnibus statement in the show-cause notice dated March 6, 2009 that the petitioner had submitted defective F forms - show-cause notice falls foul of the audi alterant partem rule necessitating the revisional order passed by the first respondent being set aside for violation of principles of natural justice - first respondent shall issue notice afresh to the petitioner giving details of F forms which he found defective, give them opportunity of being heard, permit them to rectify the defects - writ petitions are disposed of accordingly
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