9911796707
TMI Blog2015 (12) TMI 528X X X X Extracts X X X X X X X X Extracts X X X X ..... e statutory forms. 2. The petitioner is a manufacturer of Transformers and Assessee on the files of 3rd respondent under the TNVAT Act and CST Act and effected sales within the State as well as outside the State. During the year 2012-2013, the petitioner had effected Inter State Sales and direct export sales. 3. It is the case of the petitioner that the petitioner is entitled for concessional rate of taxes of 2% on production of C-Forms. Since the other state dealers had not furnished the C-Form declaration in time, the same was not able to be produced before the second respondent for finalising the assessment. Further, the petitioner was also not in a position to produce the export related documents so as to claim exemption in respect of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner submitted that without considering the reasonable cause and submissions raised in the appeal, the 1st respondent, dismissed the appeal on 12.08.2015 stating the reason of delay and hence he has no jurisdiction to entertain the appeal. 5. The learned Counsel for the petitioner would further submit that the impugned ex parte assessment order passed by the 2nd respondent is ex facie illegal, erroneous in law and violative of principles of natural justice, since the same has been passed without granting sufficient time. Hence, he pleaded that the same is liable to be quashed. 6. The learned Additional Government Pleader (Taxes) submitted that the orders came to be passed only after issuing notice, sufficient time was also given and t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hin a time frame. 10. In view of the submissions made by the learned counsel for the petitioner and the learned Additional Government Pleader (Taxes), this Court is of the view that the impugned order passed by the 2nd respondent dated 17.01.2014 is liable to be set aside and the petitioner must be given an opportunity to produce the 'C' forms. 11. In view of the same, by quashing the impugned order of the 2nd respondent dated 17.01.2014, the matter is remitted back to the 3rd respondent for passing orders afresh. The 3rd respondent is directed to issue fresh notice within a period of two weeks from the date of receipt of a copy of this order and on receipt of such notice, the petitioner is directed to produce 'C' forms wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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