TMI Blog2015 (8) TMI 151X X X X Extracts X X X X X X X X Extracts X X X X ..... clarations forms is not in consonance with any of the Rules either under the Central Sales Tax Rules or Puducherry Value Added Tax Rules. That apart, it was also held that the approach of the Department should be to ensure that what the assessee is rightfully entitled to should be extended to the assessee without harping on technicalities. - Decided in favour of assessee. - W. P. Nos. 6876, 6877 and 8727 of 2015 - - - Dated:- 8-7-2015 - R. Sudhakar And S. Vimala,JJ. For the Petitioner : Mr. Ramani, Sr. Counsel for Mr. B. Raveendran For the Respondent : Mr. R. Mala Addl. Government Pleader (Puducherry) ORDER (Made by R. Sudhakar, J.) The petitioner has filed these writ petitions for issuance of writ of Certiorarified ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s time. Thereafter, another notice was issued by the department on 7.1.2015 granting time till 19.1.2015 to furnish the balance statutory forms or to pay the tax due. As the petitioner failed to furnish the statutory forms, the respondent on 10.2.2015 passed an assessment order along with notice in Form-3 raising demand of ₹ 2,17,58,014/-. The petitioner made a request to revise the assessment order, but the same was rejected by the respondent by order dated 25.2.2015. The orders dated 10.2.2015 and 25.2.2015 are challenged in W.P.No.6876 of 2015. 4. Likewise, for assessment year 2011-2012, the department issued pre-assessment notice, granted some time to the petitioner on the request made by it and thereafter on 10.2.2015 passed a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er (Puducherry) appearing for the respondent. 8. In identical circumstances, this Court in MRF Ltd. v. The Commercial Tax Officer (IAC-I), by order dated 25.6.2015 made in W.P.No.7260 of 2015, after examining the provisions of the Sections 6A, 8(4) and 13 of the Central Sales Tax Act, 1956; Rules 5(1) and 14(4) of the Central Sales Tax (Pondicherry) rules, 1967, and Rule 12(1), (5) and (7) of the Central Sales Tax (Registration Turnover Rules) held that there is no provision for the present under the Puducherry Value Added Tax Rules to submit the declaration forms in the electronic mode as has been suggested by the Department and, therefore, the department's insistence on online uploading of declarations forms is not in consonance ..... X X X X Extracts X X X X X X X X Extracts X X X X
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