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2015 (8) TMI 301 - HC - VAT and Sales TaxChallenge to assessment order - petitioner had failed to furnish 'F' forms - Held that:- There is ample power for the authority to grant extension of time. In the instant case, we find that there is justification for the authority to invoke the powers under the proviso to Rule 12(7) for the reason that the petitioner had to obtain the 'F' forms from Bihar State. - petitioner has an effective remedy by way of filing appeal as against the assessment order. We are not inclined to direct the petitioner to pursue the appeal remedy, as the reason given by the petitioner appears to be bona fide and the assessee in this case, at the first instance, has submitted original 'C and F' declaration forms on receipt of the notice. He also sought time for seeking rectification of the 'F' forms and has justified the reasons for the said non-submission. Therefore, there is every justification for the Writ Petitioner to seek indulgence of this Court to quash the impugned order, which has been passed without considering the sufficient cause shown by the assessee, which has caused prejudice only on account of delay in uploading the relevant declarations. - Matter remanded back - Decided in favour of assessee.
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