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2016 (6) TMI 807 - HC - VAT and Sales TaxFailure to produce declaratory forms C and F - determination of central sales tax liability @10% - Held that:- There appears to be a miscarriage of justice in not having afforded an opportunity to explain the circumstance and there may be a default on the part of the petitioner itself, in not having proceeded with diligence before the Tribunal in seeking to establish the reasons assigned. Therefore, it would be proper if the petitioner is permitted to establish the reasons assigned, before the Tribunal. By this measure, no prejudice is caused to the Revenue for the law itself provides the benefit to the assessee. In that, if the declaratory forms are produced, he would be entitled to a concessional levy of tax. This benefit cannot be taken away on account of an inadvertent lapse on the part of the petitioner. - Petition allowed - matter remanded back - Decided in favor of petitioner.
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