Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2023 (5) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (5) TMI 887 - ANDHRA PRADESH HIGH COURTLevy of tax - Direct Export Sales - Sales in the Course of Export - exempted under Section 5(1) and Section 5(3) respectively of the CST Act, 1956 - levy of tax on the only ground that the ‘H’ forms and other related evidences were filed after passing of the Assessment Order as being contrary to the proviso to Rule 12(7) r/w Rule 12(10) of the CST (R&T) Rules, 1957. Whether there are merits to consider the Writ Petition or not? - HELD THAT:- Admittedly the petitioner has not furnished Forms ‘H’ and other connected evidence showing that he made Export Sales and Sales in the Course of Export before the assessment order was passed by the 2nd respondent. His submission is that due to the prevalence of Covid- 19 pandemic situations wherein a general ban was imposed by the Central and State Governments restricting the movements of the public, he could not submit the Forms before the 2nd respondent - In this context a perusal of the copy of original Assessment order filed along with the material papers shows, the impugned order was passed by 2nd respondent on 3.11.2020, It is an admitted fact that since March, 2020, the Covid-19 pandemic was in force and thereby the Central and State Governments restricted the movements of the general public. Learned Government Pleader has not disputed this fact and hence we can take Judicial notice of the same. There are substance in the submission of learned counsel for petitioner that due to the prevalence of the Covid- 19 pandemic, he could not file Forms ‘H’ and other relevant material to establish that in deed he made exports sales. In Raj Trading Company Vs. State of Punjab [22013 (9) TMI 980 - PUNJAB AND HARYANA HIGH COURT] in similar circumstances, the High Court of Punjab also having observed that the petitioner therein was in possession of ‘H’ Form by the date of original assessment order and appellate order showing prima facie that the goods were exported out of the country, directed the appellate authority for adjudication of the matter afresh with respect to the forms ‘H’ and ‘C’ relied upon by the appellant. The Revised Assessment Order dated 09.03.2023 passed by the 1st respondent is set aside to the extent of the said authority refusing to accept the Forms ‘H’ and other relevant material produced under section 5(1) and 5 (3) of CGST Act with a direction to consider those materials produced by the petitioner and afford an opportunity of hearing to the petitioner to establish the genuinety of those documents and after affording an opportunity of hearing to both parties, pass an appropriate order on merits afresh expeditiously. Petition allowed.
|