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2018 (2) TMI 122

Head Note:
Validity of assessment order - finality attached to the Form F declaration - petitioner's contention is that the third respondent committed an error in disallowing the claim of exemption on the ground that the third parties are agents of the petitioner and not the employees of the petitioner, without taking into consideration the legal position that, once Form F declaration is filed, it is mandatory that exemption ought to be necessarily granted.

Held that: - similar issue in the case of M/s.Hindustan Petroleum Corporation Ltd. v. The Deputy Commissioner (CT) [2016 (12) TMI 313 - MADRAS HIGH COURT]. In the said case, the writ petitions were filed challenging the assessment orders under the CST Act and the TNGST Act by which the assessing officer disallowed the stock transfer effected by the petitioner therein to their depot at Tada, State of Andra Pradesh. The Court considered various decisions and held that the assessing officer in the said case misdirected himself in not posing a right question for arriving at a right conclusion.

The reasons assigned in the impugned order with regard to finality of the Form H declaration is incorrect.

This writ petition is partly allowed, in so far as it relates to enquiry into the Form F declaration and the same is set aside and the matter is remanded to the third respondent to conduct an enquiry, examine the correctness of Form F declaration, who shall afford an opportunity of personal hearing to the petitioner - appeal allowed in part and part matter on remand.


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