Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2019 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (11) TMI 1158 - MADRAS HIGH COURTStock transfer sales - duplicate C-Forms - petitioner submitted that even in the absence of original C-forms, the Assessee is entitled to file the duplicate forms before the Assessing Officer, who inturn, can consider the same after verifying its genuineness - HELD THAT:- Considering the fact that the Assessing Officer has chosen to decide the issue viz., Sales against form C, against the petitioner only on the reason that the petitioner has not filed the proof of acknowledgement for filing original C-forms before the then Assessing Officer and further considering the fact that the Assessing Officer is not disputing the fact that the duplicate C-forms were filed before him, this Court is of the view that the Assessing Officer shall consider the duplicate C-forms filed by the petitioner and pass fresh orders on merits and in accordance with law, after giving due opportunity of hearing to the petitioner as well. The impugned order is set aside only in respect of the issue regarding sales against form C and corresponding penalty - the matter is remitted back to the Assessing Officer for reconsidering the said issue after considering the duplicate copies of C form already filed by the petitioner and pass fresh orders on merits and in accordance with law - Petition allowed by way of remand.
|