TMI Blog2017 (2) TMI 929X X X X Extracts X X X X X X X X Extracts X X X X ..... ised representative of the petitioner will appear before the respondent on 28.02.2017 at 11.00a.m - petition allowed - decided in favor of petitioner. - W.P.Nos.3394 and 3395 of 2017, W.M.P.No.3377 of 2017 - - - Dated:- 10-2-2017 - Rajiv Shakdher, J. For Petitioner : Mr.G.Derrick Sam For Respondent : Ms.Reena Iyswarya ORDER 1.Issue Notice. Ms.Reena Iyswarya, learned Additional Government Pleader (P), accepts notice on behalf of the respondent. With the consent of the learned counsels for parties, the writ petitions are taken up for hearing and final disposal. 2.The petitioner is aggrieved by the assessment order and the notice dated 22.12.2016 and 23.01.2017 respectively, passed by the respondent. 2.1.Furthermore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner avers that time was sought, as its officers were busy with the year-end audit. The petitioner claims that, accordingly, as indicated in its communication dated 19.01.2015, via, its subsequent communication dated 12.02.2015, original declarations in Form C and F were submitted to the respondent. 4.4.Insofar as the declarations in Form C were concerned, they bore a cumulative value of ₹ 4,28,32,602/-, and were, 100 in number. Insofar as the declarations in Form F were concerned, they were 59 in number and bore a cumulative value of ₹ 9,43,49,407/-. 5.According to the petitioner, while declarations in Form C were accepted, those made in Form F were rejected. 5.1. Accordingly, the respondent issued notices for su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e respondent has requisite power to accept the declaration Forms, even at this stage and, for this purpose, seeks to place reliance on Rule 12(7) of the Central Sales Tax (Registration and turnover) Rules, 1957. 10.1.Furthermore, as indicated above, learned counsel also seeks to place reliance on the judgment dated 25.06.2015 passed in W.P.No.7259 of 2015. 11.Ms.Reena Iyswarya, who appears for the respondent, on the other hand, says that the issue raised in the writ petition can be addressed in an appeal. 11.1.Learned counsel, therefore, says that no indulgence ought to be shown to the petitioner. 12.Having heard the learned counsels appearing for the parties and perused the record, according to me, Rule 12 (7) of the Central Sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, the declarations filed are original and genuine, rather than, adopt a pedantic approach, vis-a-vis, the time frame, within which, declarations are to be filed. Such an approach will stem the flow of cases to this Court. 15.In these circumstances, the impugned assessment order and the notices dated 22.12.2016 and 23.01.2017 for each of the assessment years, are set aside, with a direction that the authorised representative of the petitioner will appear before the respondent on 28.02.2017 at 11.00a.m. On the said date, the authorised representative of the petitioner will tender in original declaration Forms(i.e. Forms F and C). The respondent will also accord personal hearing to the authorised representative of the petitioner. It is onl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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