Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles SMS News Highlights
        Home        
Extracts
Home List
← Previous Next →

ABB India Ltd. Versus State of Karnataka And Deputy Commissioner Of Commercial Taxes

2016 (4) TMI 395 - KARNATAKA HIGH COURT

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 forms. The respondent shall take into account the s .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

DER 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 invoices and other relevant documents pertaining 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

id 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 period of 30 days to collect the balance forms, pa .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 filed a reply on 29.01.2016 stating that it has upl .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ory 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 reassessed tax and interest amounting to ₹ 50,1 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

isposal 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 and it is in this regard that the delay has occasi .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ever 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 returns. On an application being made before the .....

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 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 Authority in the present case on hand and seeks that th .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Discussion Forum
what is new what is new
 


Share:            

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

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

Go to Mobile Version