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2020 (2) TMI 1191 - HC - VAT and Sales TaxPrinciples of Natural Justice - proper investigations not carried out - Benefit of Concessional rate of tax - belated filing of the declaration in Form 'C' without sufficient reasons - also such declaration forms could not be furnished by the Assessee at the appellate stage - HELD THAT:- In the present case, the two appellate authorities have concurrently failed to appreciate not only the fact that the Assessee was entitled to file the 'C' declaration forms even at the appellate stage, which was nothing but continuation of the assessment proceedings, but also, they being the fact finding authority, were entitled to peruse the facts as the assessment authority. Also, without assigning any valid reason, the appellate authorities have just rejected the declaration forms, causing unnecessary further litigation. The only exercise they could have undertaken was to see the genuineness of the declaration forms and in normal circumstances, the same should have been accepted by the appellate authority in the first instance. Matter remanded back to the Assessment Authority for checking the declaration forms, which were produced before the first appellate authority on record and allow suitable concessional rate of tax in accordance with law - petition allowed by way of remand.
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