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2016 (5) TMI 122 - HC - VAT and Sales TaxNon-submission / Delayed submission of 'C' Forms - Attachment of bank account - towards the arrears of tax - attachment has been made without there being an assessment order passed for the assessment years CST 2013-2014 and TIN 2013-2014 - belated submission of C forms and F forms - Held that:- upon perusal of the Rules related to furnishing of Form C and Form F as provided under the Pondicherry VAT Rules, it is apparent that the time limit has been fixed. At the same time, it cannot be lost sight that the Central Sales Tax Rules does not provide for any time limit. Since the State being the authority to make its own Rules and the question is as to whether the Respondents would be justified in rejecting the claim of the concessional levy/exemption on the ground of non-furnishing of statutory forms within 90 days time fixed under the Act. Furnishing of the statutory forms is not within the control of the Petitioner and is dependent on the other State dealers' cooperation. If on sufficient cause, the Petitioner satisfies the requirements of law, then the claim cannot be rejected unjustifiably merely on the ground of belated submissions of statutory forms. By following the decision of Full Bench in the case of State of Tamil Nadu Vs. Arulmurugan and Company [1982 (11) TMI 143 - MADRAS HIGH COURT] confirmed by the Hon'ble Supreme Court, as the Petitioner also made rectification applications, satisfied with the claim of the Petitioner, the Petitioner can be given an opportunity to produce all the statutory forms for making appropriate assessment orders. Therefore, the impugned orders are quashed and the 1st Respondent is directed to consider the rectification applications of the Petitioner filed under Section 73 of the Pondicherry Value Added Tax Act, 2007 read with Section 9(2) of the Central Sales Tax Act, 1956 and rectify the errors, if any, on the face of the record and consider the statutory forms 'C' and 'F' filed by the petitioner online or manually, and pass appropriate orders, on merits and in accordance with law. - Petition disposed of
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