Contact us   Feedback   Annual Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2015 (12) TMI 53 - ALLAHABAD HIGH COURT

2015 (12) TMI 53 - ALLAHABAD HIGH COURT - TMI - Provisional assessment - Non submission of Form-C and Form F issued from the respective authorities of other States where the goods were transferred - Held that:- Some of the Forms were filed along with the reply, which were required to be considered by the assessing authority, which in the instant case has not been done and the assessing authority has rejected the same on a flimsy ground that the Forms were filed after the period of three months. .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

onths can be extended and therefore it is not a mandatory provision making it obligatory upon the assessee to file the requisite forms within the stipulated period of three months. Forms can be filed even after the period of three months. In view of the aforesaid, we are of the opinion that the provisional assessment order cannot be sustained and is, accordingly, quashed. - Decided in favour of assessee. - Writ Tax No. - 896 of 2015 - Dated:- 18-11-2015 - Hon'ble Tarun Agarwala And Hon'b .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

of Uttar Pradesh and stocked in a warehouse located at NOIDA in U.P. from where the stocks is alleged to be transferred to other branches of the petitioner located in other states. For the purpose of stock transfer, the petitioner has been transferring the goods to other States during the months of April, May and June, 2015. In this regard, petitioner was required to submit necessary Form-C and Form F issued from the respective authorities of other States where the goods were transferred. Since .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

nt orders dated 28th October 2015 for the months of April, May and June, 2015. The petitioner, being aggrieved, with these provisional orders has filed the present writ petition for its quashing. A preliminary objection was raised by the State contending that the petitioner has a remedy of filing an appeal under Section 55 of U.P. VAT Act and, therefore, the Court should not exercise its discretionary jurisdiction in entertaining the writ petition under Article 226 of the Constitution. In suppor .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

osition propounded by the Supreme Court in the aforesaid decision but the rule of exhaustion of alternative remedy is only a rule of discretion and not one of compulsion. In appropriate cases, prerogative writs could be issued. Normally, the Court is not exercising its discretionary jurisdiction if an efficacious alternative remedy is available. But, in the instant case, we find that no factual dispute is involved and the matter can be disposed of at the admission stage itself without calling fo .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

idering the financial liability, which has been fastened upon the petitioner pursuant to the provisional assessment order that has been passed on 28th October 2015, we are of the opinion that in the facts and circumstances of the present case, which would be referred hereinafter, it is appropriate for this Court to exercise its discretionary jurisdiction and entertain the writ petition. We, consequently, reject the preliminary objection. We find from the perusal of the impugned order that adjust .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

d period. In our view, these two grounds are patently erroneous. For facility Section 6 A(1) of the Act and Rule 12 (7) of the Central Sales Tax (Registration and Turnover) Rules, 1957 are extracted as under: Section 6 A(1): "Where any dealer claims that he is not liable to pay tax under this Act, in respect of any goods, on the ground that the movement of such goods from one State to another was occasioned by reason of transfer of such goods by him to any other place of his business or to .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

scribed particulars in the prescribed form obtained from the prescribed authority, along with the evidence of despatch of such goods, and if the dealer fails to furnish such declaration, then, the movement of such goods shall be deemed for all purposes of this Act to have been occasioned as a result of sale. Rule 12 (7): "The declaration in Form C or From F or the certificate in Form E-I or From E-II shall be furnished to the prescribed authority within three months after the end of the per .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

g officer within the prescribed time or within such further time as the authority may permit. From this it is clear that the provision to file the Forms within three months is not mandatory and that time can be extended for sufficient cause. Section 6-A of the Act further provides that if dealers fails to furnish such declaration, in that event the movement of goods would be deemed to have occasioned as the result of sale. In view of this provision, it is apparently clear that the notice that wa .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

aid provision does not indicate that the application for extension of time is required to be filed within the stipulated period of three months. In our view, the application for extension of time can be filed even after the expiry of three months. Further declaration Forms can be filed at any stage of the proceedings, which has to be considered by the authorities normally either by the assessing authority or by the appellate authority as the case may be. The declaration Form, if filed on or befo .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version