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2017 (1) TMI 1778 - HC - VAT and Sales TaxValidity of assessment order - Refusal to accept F-forms - only contention of the petitioner is that Form-F was received belatedly from their counter-part in West Bengal and that the matter requires sympathetic consideration - HELD THAT:- It is true, as rightly contended by the learned Special Standing Counsel for the Department that the petitioner is guilty of delay and laches. In the first instance, the petitioner failed to produce F-Forms before the order of assessment was passed on 27-3-2015. In the 2nd instance, he failed to file either a regular statutory appeal or a writ petition, as against the 1st order dated 27-5-2015 refusing to accept the F-Forms. But the fundamental fact is that if F-Forms are genuine and if they were issued belatedly by the counter-part of the petitioner, without any mistake on the part of the petitioner, the petitioner could be given one opportunity. Otherwise, the benefit conferred by statute will become nugatory. The matter remitted back to the 1st respondent for a fresh consideration in the light of the F-Forms produced by the petitioner - Petition allowed by way of remand.
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