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2016 (4) TMI 395 - KARNATAKA HIGH COURT

2016 (4) TMI 395 - KARNATAKA HIGH COURT - TMI - Seeking extension of time to produce statutory forms - Interstate sale of goods - Held that:- the petitioner has already filed several applications seeking extension of time, produced statutory forms as it is apparently beyond its control. The second respondent shall consider the grant of additional time which shall be atleast of 60 days to produce the necessary statutory forms instead of those amounts which have not been supported by statutory for .....

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For the Respondent : Shri S.V. Girikumar, AGA ORDER ANAND BYRAREDDY, J:- 1. Heard the learned Senior Advocate Shri K P Kumar, appearing for the counsel for the petitioner. 2. The learned Government Advocate is directed to take notice. 3. It is the case of the petitioner that on 01.12.2015 the second respondent initiated assessment proceedings under the provisions of the Central Sales Tax Act, 1956 for the years 2014-15 and the petitioner was called upon to produce its books of accounts, tax invo .....

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t from other documents. The second respondent said to have issued an endorsement rejecting the petitioner's request for additional time and directed the petitioner to submit its books of accounts and other relevant documents by December 28, 2015. The petitioner filed a letter pointing out that in view of the high volume of interstate sales, it is required to collect statutory forms from over 1500 customers located in 23 States across the country. The petitioner requested for an additional pe .....

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as by notice dated 29.12.2015. On 05.01.2016 the petitioner submitted a letter alongwith various documents for the year 2014-15 and again requested the second respondent for an additional period of 30 days to collect and file the balance statutory forms and repeated the request again on 08.01.2016. On 22.01.2016 the second respondent had issued a refixed proposition notice proposing to levy tax at the regular rate of tax on the turnover of sales not covered by statutory forms. The petitioner fil .....

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balance turnover of sales not covered by statutory forms at the regular rate of tax applicable to such sales. The second respondent had according to the petitioner failed to consider statutory forms for a value of ₹ 21,88,01,732/- which had been uploaded by the petitioner on February 5, 2016 and the second respondent also levied interest under the provisions of Section 36 of the KVAT Act and issued a consequential demand notice in Form VAT 180, calling upon the petitioner to pay the reass .....

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r a further period of 90 days from the date of disposal of this petition to collect and file the balance statutory forms prescribed under the provisions of the CST Act in support of its claim of exemption/concessional rate of tax. 6. The learned Senior Advocate would point out that in the above circumstances make it seen as if the petitioner was at fault. However, it is relied that the statutory forms invariably are not issued in time either to the dealers in other states or to the petitioner an .....

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tioner's belief that no tax liability whatsoever and the same may be supported by production of the statutory forms. Incidentally it is pointed out that three Judges bench of Supreme Court as in the case of State of H.P. and others v. Gujarat Ambuja Cement Ltd., and another reported in 2005 STC (142) 1 has laid down that Rule 12(7) of the Central Sales Tax (Registration and Turnover) Rules, 1957, the declaration form can be filed at a subsequent point of time, not necessarily alongwith the r .....

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pellate authority, as an appeal is continuation of the assessment proceedings. If the appellate authority is satisfied that the dealer was prevented by reasonable and sufficient cause which disenabled him to file the form in time, it can be accepted. It can also be accepted as additional evidence in support of the claim for deduction. Therefore, the learned Senior Advocate would submit that this is clearly the law laid down by the Supreme Court which has not been applied by the Appellate Authori .....

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