TMI Blog2015 (8) TMI 301X X X X Extracts X X X X X X X X Extracts X X X X ..... fide and the assessee in this case, at the first instance, has submitted original 'C and F' declaration forms on receipt of the notice. He also sought time for seeking rectification of the 'F' forms and has justified the reasons for the said non-submission. Therefore, there is every justification for the Writ Petitioner to seek indulgence of this Court to quash the impugned order, which has been passed without considering the sufficient cause shown by the assessee, which has caused prejudice only on account of delay in uploading the relevant declarations. - Matter remanded back - Decided in favour of assessee. - Writ Petition No. 7259 of 2015, M. P. No. 1 of 2015 - - - Dated:- 25-6-2015 - R. Sudhakar And K. B. K. Vasuki,JJ. For the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent issued another notice dated 27.1.2015 calling upon the petitioner to produce necessary forms. In response to the said notice, the petitioner had produced certain 'C/F' forms and sought for extension of time for production of balance 'F' forms by letter dated 06.02.2015, the details of which are as follows: We have received your notice for furnishing Declaration Forms for exemptions claimed/concessional rate which re subject to production of Form C F for the above period. As above, we are herewith furnishing the Original 'C' Forms 168 no's amounting to ₹ 8,31,94,154/- Original 'F' Forms 74 no's amounting of ₹ 23,99,43,169/- with acknowledgement copy of online Submission o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n view of the difficulty stated in the above-said letter, the petitioner sought for three weeks time, which was declined by the authority resulting in the passing of the impugned order in question. 5. Challenging the said impugned order, the petitioner is before this Court. The primary argument of the learned counsel appearing for the petitioner is that uploading of these documents was made online at the request of the Department and there was some delay. It is also pleaded that sufficient cause was shown by the assessee, for the authority to invoke the powers under proviso to Rule 12(7) of the Central Sales Tax Act and that was rejected by the Authority at the threshold. 6. Heard learned counsel appearing for the petitioner and the l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... claration forms on receipt of the notice. He also sought time for seeking rectification of the 'F' forms and has justified the reasons for the said non-submission. Therefore, there is every justification for the Writ Petitioner to seek indulgence of this Court to quash the impugned order, which has been passed without considering the sufficient cause shown by the assessee, which has caused prejudice only on account of delay in uploading the relevant declarations. 9. In the light of the above, we are inclined to set aside the impugned order and remand the matter back to the competent authority for passing fresh orders. Learned counsel appearing for the assessee undertakes to produce all the declaration forms required for the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X
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