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2016 (6) TMI 807 - KARNATAKA HIGH COURT

2016 (6) TMI 807 - KARNATAKA HIGH COURT - [2016] 87 VST 47 (Kar) - Failure to produce declaratory forms C and F - determination of central sales tax liability @10% - Held that:- There appears to be a miscarriage of justice in not having afforded an opportunity to explain the circumstance and there may be a default on the part of the petitioner itself, in not having proceeded with diligence before the Tribunal in seeking to establish the reasons assigned. - Therefore, it would be proper if th .....

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2015 - Dated:- 7-10-2015 - ANAND BYRAREDDY AND MRS. S. SUJATHA, JJ. M. N. Shankaregowda and H. R. Kambiyavar for the petitioner C. S. Patil, Government Advocate, for the respondent ORDER Heard the learned counsel for the petitioner. At the stage of admission, the petitions are taken up for disposal. 2. Though the petitions are numbered as if there are two assessment years, but, in fact, the petitions are preferred only in respect of the dismissal of the appeal pertaining to the assessment year 2 .....

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ority on the ground that the assessing authority failed to grant sufficient opportunity to the petitioner to procure and file the declaratory forms from the concerned purchasers and consignment agents. It was also stated that the petitioner had specifically requested the assessing authority to grant time in this regard. But, however, the assessing authority was not sympathetic towards the request of the petitioner and accordingly had passed the assessment order. 5. The appellate authority, in tu .....

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ribunal has taken the view that the reasons assigned by the petitioner in not having produced the forms before the concerned authority was not acceptable and had summarily rejected the appeal. It is that which is under challenge in the present petitions. 7. The substantial questions of law that are raised in these petitions are as follows: "(a) On the facts and in the circumstances of the case, whether the honourable Tribunal is right in holding that the petitioner has not established suffi .....

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icient opportunity to the petitioner to produce declaration forms in C and F in support of its claim ?" 8. Whether there is a substantial question of law or not is a grey area in so far as these petitions are concerned. However, given the fact that apart from raising a ground in the appeal before the Tribunal, the petitioner does not appear to have produced any material to substantiate the circumstance that the purchasers and the consignment agents had withheld the concerned declaratory for .....

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