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2015 (7) TMI 309 - HC - VAT and Sales TaxDenial of refund claim - Bar of limitation - Held that:- In the returns itself, the petitioner had claimed refund of a sum of ₹ 3,56,15,297/-. The opportunity ought to have been given to the petitioner to produce the ‘C’ Forms and ‘H’ Forms. The benefit available under the law cannot be denied on technical ground. The transaction is inter-state transaction. On production of statutory forms issued by the competent authorities, the petitioner is entitled to pay the lesser tax. In the instant case, for non-production of statutory forms, the Assessing Authority levied a higher rate of tax on the turnover, for which, the statutory forms were not produced. Even on belated production of statutory forms, the statutory authority is bound to take into consideration the same and give the benefit of reduction of the tax. The circular dated 7-6-2006 issued by the Commissioner makes it clear that the Assessing Authority should consider the statutory forms which were produced belatedly i.e. subsequent to the completion of the assessment by reopening the assessment. Further, Rule 12(7) of the CST Rules also provide for the same. The statutory forms can also be filed before the First Appellate Authority. - First Appellate Authority without going into the merits of the case dismissed the appeal on the ground that it is barred by limitation - Matter remanded back - Decided in favour of assessee.
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