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2020 (5) TMI 243 - HC - VAT and Sales TaxLevy of interest and penalty - turnover on the interstate sales of equipments, machineries and spares not covered by C-Forms - petitioner submitted that the Appellate Tribunal failed to provide reasonable opportunity to the assessee to furnish the declaratory forms - HELD THAT:- It is apparent that the petitioner has not placed on record satisfactory material to establish the circumstance of consignment agent and purchasers withholding the concerned declaratory Forms disabling the petitioner in producing the same within the relevant time prescribed under Rule 12(7) of the Rules. Similarly, the original C-Forms now placed before this Court requires to be examined in the light of the material to be placed by the petitioner to substantiate the reasons for the delay subject to authenticity of the documents. It is not in dispute that concessional levy of tax which is provided by the legislature is to the benefit of the assessee, if such benefit is denied on technicalities, the purpose and object of extending the concessional rate of tax would be defeated. Matters remanded to the Appellate Tribunal to reconsider the applications submitted by the petitioner for production of C-Forms as well as original C-Forms now furnished before this Court - appeal allowed by way of remand.
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