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2013 (5) TMI 161 - KERALA HIGH COURTDelayed submission of C forms - Power of AO to condone the dealy - Inter state sale - Proviso' to Section 8(4) of the CST Act and so also Rule 12(7) of the CST Rules - 'Second proviso' to Rule 12(1) of the CST (R and T) Rules 1957 - Held that:- the Tribunal has no power to grant indefinite time to obtain C-forms for production at any time the dealer wants and that the C-forms should have been produced at the assessment stage itself. Even for accepting belated C-forms, the assessee has to furnish explanation. Since the Assessing Officer has not considered the matter with specific reference to the power to condone the delay and since the explanation offered by the petitioner herein has not been considered at all, the matter requires reconsideration. In view of the power conferred upon the assessing authority to condone the delay by virtue of the 'proviso' of the Rule 12(7), rejection of C-forms of the petitioner holding that they were belated was not correct and proper - Matter remanded back.
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