9911796707
TMI Blog2016 (12) TMI 817X X X X Extracts X X X X X X X X Extracts X X X X ..... , learned counsel appearing for the petitioner and Mr.K.Venkatesah, learned Government Advocate accepting notice on behalf of the respondent and with the consent on either side, the writ petitions are taken up for final disposal. 2. The petitioner is a registered dealer under the provisions of the Tamil Nadu Value Added Tax Act, 2006 [TNVAT Act] as well as under the Central Sales Tax Act, 1956. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... requested for issuance of preliminary order against the notice at the earliest and after submission of Forms C and H, requested the respondent to issue a revised order. The petitioner, while stating that they have decided to prefer an appeal with regard to the proposal of the reversal of ITC u/s.19[5][c] meant that they will challenge the statutory provision before this Court since the challenge t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... STC 381, has issued a Circular in Circular Acts Cell III 23367/93 dated 30.04.1993, to all the Assessing Officers giving directions as to what should be their approach when there is a belated submission of such declaration forms. The operative portion of the Circular reads as follows:- "The first original assessment order is to be passed with the maximum available C Forms. However, where the par ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bout any onur on the assess. Following the decision, this facility must be extended without fail. In stead of driving the assessee to go on appeal for this simple matter and getting the case remanded by the appellate forum for reopening and considering the C Forms filed at the time of hearing the appeal, the Assessing Officers, themselves may reopen the cases, admit the new C Forms check on their ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... et to challenge statutory provision before this Court, the has given liberty to raise objections on the said issue. 6 In view of the aforesaid findings, the writ petition stands allowed and the impugned order passed by the respondent dated 25.11.2016 is set aside and the matter is remanded back to the respondent for fresh consideration. The petitioner is granted four weeks time to produce Forms C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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