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2021 (10) TMI 319 - HC - VAT and Sales TaxWaiver of arrears of tax - inter-State sales of Bengal Gram, Dalls and Pulses - non-production of ‘C’ Declaration Forms, prescribed under the Central Sales Tax Act, 1956 - HELD THAT:- No doubt, the assessment orders in respect of the relevant Assessment Years have become final. However, in terms of G.O.Ms.No.347 Revenue (CT-II) Department, dated 17.03.2008, G.O.Ms.No.38 Revenue (CT-II) Department, dated 24.01.2013 and the Government Memo Nos.26197/CT-II(1)/2013 dated 10.05.2016 and 27.09.2016, the Government had extended the benefit of waiver of collection of tax to dealers in respect of inter-State sales in Dalls and Pulses above 2%/3% in the event of non-production of ‘C’ Declaration Forms, however, subject to satisfying conditions laid down in Memos dated 10.05.2016 and 27.09.2016 - The petitioner appears to have submitted certain documents under the cover of letter dated 16.05.2016 with regard to waiver of tax relating to Assessment Years 2011-2012, 2012-2013, 2013-2014, 2014-2015. Although, it is averred in the counter that the petitioner did not submit relevant documents in terms of Government memos dated 10.05.2016 and 27.09.2016, no order rejecting plea of the petitioner for waiver is placed before this Court. The Writ Petition is disposed off giving opportunity to the petitioner to file a fresh representation seeking waiver of collection of taxes for the Assessment Years 2011-2012, 2012-2013, 2013-2014, 2014-2015, in terms of G.O.Ms.No.347 Revenue (CT-II) Department, dated 17.03.2008 G.O.Ms.No.38 Revenue (CT-II) Department, dated 24.01.2013 and the Government memos Nos.26197/CT-II(1)/2013 dated 10.05.2016 and 27.09.2016 along with relevant documents in support its case, within a fortnight from the date - petition disposed off.
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