Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2013 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (4) TMI 681 - KARNATAKA HIGH COURTRejection of set of four F forms filed - Held that:- Bare perusal of F forms and its annexures shows that the authorities of Maharashtra had committed a bona fide mistake that had not added the total amount, which is mentioned in few pages in all these four forms. Once it is brought to the notice being convinced about the mistakes they have committed, which is rectified by making necessary corrections, the authority which was under obligation to communicate of its counterpart to verify the corrections, has neither written a letter nor applied its mind to the F forms and blindly rejected the said forms as invalid. The impugned order dated January 17, 2013, is clear that the authorities are over-emphasized to collect the tax as possible before the end of financial year and have passed these orders and ex facie orders are illegal. In fact, now the assessee has also obtained a certificate from the Maharashtra sales tax authority stating that the corrections in the values of F forms, are done by the authorities of sale tax and they are genuine. Appeal allowed.
|