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2019 (10) TMI 1370 - HC - VAT and Sales TaxPrinciples of Natural Justice - assessment order passed in a mechanical manner without granting any time to file objections to the proposed notice - permission to file C and H Forms - HELD THAT:- In GODREJ AGROVET LTD. VERSUS COMMERCIAL TAX OFFICER, ELURU, WEST GODAVARI DISTRICT & NOVARTIS HEALTH CARE PVT. LTD. (FORMERLY NOVARTIS NUTRITION INDIA PVT. LTD.) VERSUS COMMERCIAL TAX OFFICER, BENZ CIRCLE, VIJAYAWADA [2005 (10) TMI 516 - ANDHRA PRADESH HIGH COURT], the Court directed the petitioner to produce “C” forms within a period of three weeks, which shall be received by the authority for its consideration to decide as to whether the petitioner had shown any sufficient cause for the belated filing of the “C” forms and appropriate further orders shall be passed in accordance with law. Thus, it is a fit case where the relief sought for by the petitioner can be granted to the extent of directing the authority to reopen assessment filed by the petitioner, and consider the documents, more particularly, ‘C’ form and ‘H’ form declarations and pass orders in accordance with law, within a period of three months from the date of receipt of a copy of this order - petition allowed.
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