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M/s. Aachi Masala Foods Ltd. Versus The Assistant Commissioner (CT)

Filing of necessary declarations and documents prior to the date of assessment - Held that: - the necessary power vests in the respondent/Assessing Officer to accept the C-Forms, upon sufficient cause being shown for delay in filing the same - with regard to consideration of the C-Forms by the respondent/Assessing Officer, even at this stage, would have to be accepted. - No difficulty in the respondent/AO considering the export sales documents, once the assessment is re-opened for considerin .....

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the writ petition is taken up for hearing and final disposal. 2. This writ petition is directed against the assessment order dated 16-11-2016, passed by the respondent. By virtue of the impugned order, the petitioner/assessee has been called upon to pay tax amounting to ₹ 3,77,68,914.00p(Rupees Three Crores Seventy Seven lakhs Sixty Eight thousand Nine hundred and fourteen only) after requisite adjustments are made vis-a-vis tax paid and Input tax Credits('ITC' in short). 2.1 To be .....

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hs Fifty two thousand Four hundred Twenty Four Only). 2.3 The addition to taxable turnover has taken place on four counts: (i) turnover not covered by C-Form, which is taxed at the rate of 5%; (ii) turnover not covered, once again, by C-Forms, which taxed at the rate of 14.5%; (iii) export sales claim disallowed, in the alleged absence of proof, which is taxed at the rate of 5%; and (iv) E1-Sales claim disallowed in the absence of C-Form and E1-Form; taxed at the rate of 5%. 2.4 The record shows .....

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rom the facts noted above, in the interregnum, on 16-11-2016, the respondent/Assessing Officer had passed the assessment order. 4. The petitioner, thereafter, on 29-12-2016, made a representation that the assessment order be revised. 5. I am informed that, though, this representation was received, no orders were passed by the respondent/Assessing Officer, qua, the representation. 6. Being aggrieved, the petitioner has moved this Court by way of the instant writ petition. 7. It is the submission .....

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l Sales Tax (Registration and Turnover) Rules, 1957 ('1957 Rules' in short) to contend that C-Forms can be accepted by the respondent/Assessing Officer even at this stage. 7.2 It is the petitioner's case that there was sufficient cause shown as to why the necessary declarations and documents could not be filed, prior to the date of assessment. 8. Mr. Venkatesh, learned Government Advocate submits that there was admittedly, a failure on the part of the petitioner to file the relevant .....

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Rules is reproduced hereafter: 12...(7) The declaration in Form C or Form F or the certificate in Form E-I or Form E-II shall be furnished to the prescribed authority within three months after the end of the period to which the declaration or the certificate relates: Provided that if the prescribed authority is satisfied that the person concerned was prevented by sufficient cause from furnishing such declaration or certificate within the aforesaid time, that authority may allow such declaration .....

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ssessment order is to be passed with the maximum available 'C' forms. However, where the party subsequently produces 'C' Forms from other States invoking the provision that he(assessee) had tried his best, but it was beyond his control, because 'C' Forms were either not readily available or not readily issued in those States, the Assessing Officers have to be liberal in reopening the reassessing of such cases. Further the High Court of Madras has held in the case of M/s.A .....

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facility must be extended without fail. Instead of driving the assessee to go on appeal for this simple matter and getting case remanded by the appellate forum for reopening and considering the 'C' forms filed at the time of nearing the appeal, the Assessing Officers themselves may reopen the cases, admit the new 'C' forms, check on their correctness and genuineness, and pass revised assessment orders, as long as the period does not exceed the period of limitation. Thus the instr .....

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1, takes the same position. To be noted, even though Circulars dated 01-02-2000 and 28-02-2001, were issued under Section 55 of the Tamil Nadu General Sales Tax Act, 1959 by virtue of the provisions of Section 88(3)(i) of the Tamil Nadu Value Added Tax Act, 2006, they continue to remain in force. 12.1 Furthermore, the provisions of Section 55 of the Tamil Nadu General Sales Tax Act are pari materia with Section 84 of the TNVAT Act, 2006. 12.2 Thus, having regard to the aforesaid position, the pl .....

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