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2016 (5) TMI 122 - MADRAS HIGH COURT

2016 (5) TMI 122 - MADRAS HIGH COURT - [2016] 90 VST 297 (Mad) - Non-submission / Delayed submission of 'C' Forms - Attachment of bank account - towards the arrears of tax - attachment has been made without there being an assessment order passed for the assessment years CST 2013-2014 and TIN 2013-2014 - belated submission of C forms and F forms - Held that:- upon perusal of the Rules related to furnishing of Form C and Form F as provided under the Pondicherry VAT Rules, it is apparent that the t .....

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dependent on the other State dealers' cooperation. If on sufficient cause, the Petitioner satisfies the requirements of law, then the claim cannot be rejected unjustifiably merely on the ground of belated submissions of statutory forms. - By following the decision of Full Bench in the case of State of Tamil Nadu Vs. Arulmurugan and Company [1982 (11) TMI 143 - MADRAS HIGH COURT] confirmed by the Hon'ble Supreme Court, as the Petitioner also made rectification applications, satisfied with the .....

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s 'C' and 'F' filed by the petitioner online or manually, and pass appropriate orders, on merits and in accordance with law. - Petition disposed of - WP. Nos. 40900 to 40905 of 2015, MP. Nos. 1 to 1, 2 to 2 and 3 to 3 of 2015 - Dated:- 23-2-2016 - R. Mahadevan, J. For the Petitioner : P. Rajkumar For the Respondents : Mr. M. Govindaraj, GP (Pondicherry) ORDER In these Writ Petitions, the Petitioner seeks to quash the impugned order of attachment, dated 13.5.2015, addressed to the 2nd Responden .....

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.3.2015 and 13.7.2015 of the Petitioner and to quash the same in so far as the assessment year CST 2013-2014 and TIN 2013-2014 are concerned, because the attachment has been made without there being an assessment order passed for the assessment years CST 2013-2014 and TIN 2013-2014. 2. The case of the Petitioner in all these Writ Petitions is as follows:- 2.1. The Petitioner is the manufacturer of vegetable oil and a registered dealer under the Pondicherry Value Added Tax Act and also under the .....

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nd reported the same in the monthly returns under the PVAT Act and the CST Act. For the assessment years CST 2011-2012 and CST 2012-2013, the 1st Respondent issued a notice dated 9.1.2015, proposing to levy tax at 5% for the inter-state sales turnover for non-submission of C forms and in respect of stock transfer related turnover, it was proposed to levy tax at the rate of 5% for non-submission of F form declarations and proposing to levy tax at 5% for the inter-state sales turnover for non-subm .....

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, instead of the correct rate of tax at 3% on the turnover relating to refined vegetable oil and also wrongly levied tax at the rate of 5%, instead of the correct rate of tax at 3% on the turnover relating to Fatty Acid Oil. In respect of the assessment year TIN 2012-2013, the 1st Respondent in the assessment order dated 20.02.2015 has reversed the input tax credit of ₹ 5,49,036/- for want of C forms. Thereafter, for the assessment year 2011-2012, the Petitioner submitted C forms and F for .....

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-2012 to 2013-2014 under the CST Act and also PVAT Act. Thereafter, the Petitioner approached the 1st Respondent requesting to lift the bank attachment and to pass fresh assessment orders for the assessment years CST 2011-2012 and TIN 2011-2012 based on the said rectification applications. Further, in respect of the assessment year CST 2013-2014 and TIN 2013-2014, the Petitioner brought to the attention of the 1st Respondent that without there being an assessment order passed by the 1st Responde .....

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ondent to rectify the assessment order dated 20.2.2015 passed for the assessment year TIN 2012-2013 to grant the benefit of input tax credit on the strength of the C forms now filed by them. However, the 1st Respondent till date has not rectified the assessment orders dated 20.2.2015 passed for the assessment years CST 2011-2012, TIN 2011-2012, CST 2012-2013 and TIN 2012-2013 based on the rectification applications dated 23.3.2015 and 13.07.2015. Further, in respect of bank attachment made for t .....

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wherein it is averred as follows:- 3.1. The Petitioner is engaged in the business of selling Edible Oil and Vegetable Oil within the State as well as outside the State. For the Assessment years 2011-2012 and 2012-2013, the Sale of Oil is exempted from 01.04.2011 till 31.12.2011 and taxable @ 3% from 01.01.2012 till 31.07.2013. The Sale of oil is taxable @ 2% for the interstate sales for the assessment years 2011-2012 and 2012-2013 against C-Forms. In order to avail the concessional rate of tax, .....

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Petitioner has failed to produce the same even at the time of the finalization of assessment for the years 2011-2012 and 2012-2013. Even the Petitioner has stated that the required forms could not be obtained and filed within the time limit granted in the notices dated 9.1.2015. However, the Petitioner has not utilized the said opportunity and therefore, the respondent has passed the assessment orders dated 20.2.2015 for the assessment years 2011-2012 and 2012-2013. The Petitioner sent a represe .....

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he Petitioner for the assessment year 2013-2014. Therefore, the action of the 1st respondent is according to the law. Further, the Petitioner filed a similar writ petition for similar relief in WP.No.22120/2015 for the assessment years 2011-2012 and 2012-2013 and hence, these Writ Petitions are barred by res-judicata and liable to be dismissed. 4. The learned counsel for the Petitioner contended that the action of the 1st Respondent in attaching the bank account of the Petitioner, without consid .....

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of the bank account of the Petitioner towards arrears of tax is without authority of law and prayed for allowing these Writ Petitions. 5. The learned Government Pleader for the 1st Respondent contended that in order to avail the concessional rate of tax, the dealers are bound to submit statutory forms as per Rule 12(7) of the Central Sales Tax Rules, 1957 read with Section 3(4) of the Central Sales Tax Act, 1956 within three months after the end of the period to which the declaration or the cert .....

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r has effected local sales of Oil by paying tax @ 4% and 3% for the assessment years 2011-2012 and 2012-2013 and that the Petitioner also made inter-state sale of Oil under Section 8(1) of the CST Act, 1956 to other States and paid tax at a concessional rate of 2% for the assessment years 2011-2012 and 2012-2013 and has made stock transfer against Form-F claiming exemption. The learned Government Pleader further contended that in order to avail concessional rate of tax, the Petitioner ought to h .....

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in order to collect the arrears of the tax, the 1st respondent herein has issued the impugned attachment notice to the Respondent Bank and that there is an alternative remedy of filing an appeal against the impugned orders and prayed for dismissal of this Writ Petition on these grounds. 6. This court heard and considered the submissions made by the learned counsel on either side and also perused the materials placed on record. 7. The Petitioner herein in these Writ Petitions, challenges the imp .....

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it Petitions. 8. Upon perusal of the Rules related to furnishing of Form C and Form F as provided under the Pondicherry VAT Rules, it is apparent that the time limit has been fixed. At the same time, it cannot be lost sight that the Central Sales Tax Rules does not provide for any time limit. Since the State being the authority to make its own Rules and the question is as to whether the Respondents would be justified in rejecting the claim of the concessional levy/exemption on the ground of non- .....

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