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2015 (8) TMI 684 - HC - VAT and Sales TaxSubmission of Statutory Declaration forms Uploading declaration in electronic format Assesse aggrieved by assessment order passed by competent authority on ground that they have not submitted part of declaration forms as required under law therefore, impugned order proposed to demand differential tax Whether there was failure on part of Petitioners to submit statutory declaration forms and had violated provision of law Held that:- Sections 6A and 8(4) of Central Sales Tax Act, 1956 provides that assessee should furnish declaration within prescribed time There was no provision under Puducherry Value Added Tax Rules to submit declaration forms in electronic mode as has been suggested by Department Impugned orders was passed on misconception of provisions When there no specific indication in CST Act or PVAT Rules to provide declaration forms in electronic form Assesse could not be asked to upload declaration forms online in absence of facility for such purpose Since it was not in dispute that each of assesse have already submitted their original declaration forms before Assessing Authority, he was bound to take same for completing assessment without insisting on uploading declaration forms in electronic format Petitions allowed and impugned orders set aside Decided in favour of Assesse.
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