TMI Blog2018 (2) TMI 1431X X X X Extracts X X X X X X X X Extracts X X X X ..... orted by other relevant documents, such as Proforma Invoices and Delivery Challans has been rejected on the ground that separate ‘F’ Forms were not filed within the period of limitation. The respondent has not produced any specific Rule prescribed for limitation for the said purpose and therefore, the separate ‘F’ Forms furnished by the petitioner assessee could not have been rejected on the ground of being filed belatedly. The demand raised against the petitioner assessee for the alleged failure of production of separate ‘F’ Forms, cannot be sustained - petition allowed - decided in favor of petitioner. - WRIT PETITION No.51618 OF 2017 (T-RES) - - - Dated:- 6-2-2018 - Dr. VINEET KOTHARI, J. For The Petitioner : Mr.K.M.Shivayogis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the business at Bangalore and they are pursuing the procure the separate F form for each calendar month and expressed their inability to file now. As the time to file the corrected F forms was expired and due to limitation of time, the undersigned constrained to finalise the re assessment on the basis of the documents and information available. As the assessee company did not file the F form as required under the Act, the claim of exemption is disallowed. However, in the interest of equity and justice, the higher turnover covered by F Forms for the single tax period is considered and for the other tax period, the claim of exemption Stock Transfer against F form is disallowed and accordingly subjected to tax at 12.5% and demanded along ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gned order was passed by the Authority concerned. 6. Having heard the learned counsels for the parties, this Court is satisfied that Respondent Department itself failed to issue blank F Form declarations, allowing the petitioner in turn to furnish the same on monthly basis, as required under Rule 12(5) of CST Rules. The consolidated F Form for the entire year, which gives the details of such branch transfers supported by other relevant documents, such as Proforma Invoices and Delivery Challans has been rejected on the ground that separate F Forms were not filed within the period of limitation. The respondent has not produced any specific Rule prescribed for limitation for the said purpose and therefore, the separate F Forms furni ..... X X X X Extracts X X X X X X X X Extracts X X X X
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