9911796707
TMI Blog2015 (8) TMI 301X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner had failed to furnish 'F' forms. The petitioner has also sought for a direction to the respondent to grant an opportunity to the petitioner for re-submission of the rectified 'F' Forms and the submission of balance 'F' forms. 2. The facts in a nutshell are as follows: The petitioner is a registered dealer and is trading medical equipments, both imported as well as manufactured in India. The petitioner company has a ware house at Puducherry and majority of the sales from this warehouse is on inter-state basis. The goods, from the warehouse at Pondicherry, are also stock transferred to other states against Form - 'F'. The respondent, by notice dated 27.2.2014 calling upon the petitioner to produce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... produce the pending 'F' Forms vide letter dated 12.2.2015 on the ground that since the company having different locations and the 'F' Forms from Bihar State are awaited. For better clarity, the letter dated 12.2.2015 is extracted below: "Thank you for considering our request letter dated 06/02/2015 allowing only 6 days time for submission of balance F Forms. All the pending F forms are from Bihar location. Due to some technical problem we are unable to get the F form within time. Therefore, we are request you to allow some more time for submission of balance F forms preferably 3 weeks time. We are attaching herewith online F form request acknowledgement copy for your reference. You will appreciate that company having dif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid Rule of the Central Sales Tax, which reads as follows: "12.(7) The declaration in Form C or Form F or the certificate in Form E-I or Form E-II shall be furnished to the prescribed authority with in three months after the end of the period to which the declaration or the certificate relates: Provided that if the prescribed authority is satisfied that the person concerned was prevented by sufficient cause from furnishing such declaration or certificate with in the aforesaid time, that authority may allow such declaration or certificate to be furnished within such further time as that authority may permit." 8. It is stated by the learned Special Government Pleader appearing for the respondent that the petitioner has an effective remedy ..... X X X X Extracts X X X X X X X X Extracts X X X X
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