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2015 (8) TMI 301 - MADRAS HIGH COURT

2015 (8) TMI 301 - MADRAS HIGH COURT - TMI - Challenge to assessment order - petitioner had failed to furnish 'F' forms - Held that:- There is ample power for the authority to grant extension of time. In the instant case, we find that there is justification for the authority to invoke the powers under the proviso to Rule 12(7) for the reason that the petitioner had to obtain the 'F' forms from Bihar State. - petitioner has an effective remedy by way of filing appeal as against the assessment ord .....

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he 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 Appellant : Mr. G Derrick Sam For the Respondent : Mr. T Murugesan, Spl.G.P.-cum-Sr.Public Prosecutor Assisted by Mrs.Mala, G.A .....

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ce '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 .....

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d 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&# .....

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13 and sought extension of time to 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 a .....

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t;on 18.2.2015 Mr.Govindaraj visited "Taking back 74 Nos. of F forms for rectification." 4. In 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 onl .....

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instant case, we find that there is justification for the authority to invoke the powers under the proviso to Rule 12(7) for the reason that the petitioner had to obtain the 'F' forms from Bihar State. For better understanding, it is apposite to extract Rule 12(7) and the proviso to the said 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 wit .....

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