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2021 (7) TMI 1266 - HC - VAT and Sales TaxReopening of assessments - refusal to permit the petitioner to file ‘F’ forms - delay in submission of the forms - interstate transfer to branch unit at Karnataka - assessment year 2011-12 - HELD THAT:- As per the amended rule, the assessee is to furnish the requisite declaration/certificate within three months of the assessment year, while in the pre-amended Rule, he had option to file the declaration/certificate in the course of the assessment proceedings whenever the same was initiated as per law. In both the situations, however, the proviso to the Rule permitted the prescribed authority to condone the delay in furnishing declaration/certificate provided sufficient cause is shown - under the amended scheme, the dealer in order to avail the benefit of the proviso to the Rule must explain the delay from the date of expiry of the truncated time frame i.e., three months beyond the assessment year and not from the date of the assessment proceedings. Instant case relates to the assessment year 2011-12. Hence, the dealer was required to file the declaration forms within June, 2012 as per the amended rule. Admittedly, he failed to submit the declaration forms within the said period. In 2015 show cause notice was issued and ex parte assessment order was passed on 27.03.2015, as the petitioner did not participate in the said proceedings. Thereafter, demand notice dated 09.11.2015 was issued and as the petitioner did not pay the tax liability, notice of attachment of land was issued on 09.02.2018. The plea of closure of business for the delay in submission of declaration forms is extremely facile and evasive. The forms related to interstate transportation of goods between the Head office of the assessee to its branch office in the assessment year 2011-12. Under such circumstances, it is not understood why the assessee failed to obtain the declaration forms from its branch office and submit the same since 2012 - for the cause to be sufficient, explanation offered must provide justification for the entire period during which the assessee had failed to furnish forms i.e., from 2012 to 2019 as in the present case. While the proviso to Rule 12(7) of the CST Rules gives opportunity to the dealer to make belated submission of declaration/certificate when sufficient cause is shown, the said proviso cannot be permitted to be abused by an indolent and indifferent dealer, who at a belated stage approaches the authorities without proper cause for submission of the declarations/certificates and seeks to reopen a concluded assessment proceedings on such score - the factual matrix of the case does not disclose any justifiable or sufficient cause for the inordinate delay in submission of the declaration forms. There is no illegality or irregularity in the impugned order passed by the assessing authority - Petition dismissed.
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