9911796707
TMI Blog2019 (1) TMI 555X X X X Extracts X X X X X X X X Extracts X X X X ..... T.S.SIVAGNANAM, J. This is an appeal filed by the assessee against the order dated 14.11.2018 passed by the learned Single Judge in W.P.No.29652 of 2018. 2. The said writ petition was filed by the assessee challenging the assessment order dated 09.5.2018 under the provisions of the Central Sales Tax Act, 1956 (for brevity, the CST Act) for the year 2016-17. 3. The assessee is a dealer in automo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... original Form F declarations from the web portal of the Commercial Taxes Department of the Government of Tamil Nadu and submitted a representation dated 29.6.2018, which was received by the office of the respondent on 09.7.2018, as could be seen from the signature and seal. 5. It is the specific case of the assessee that when the assessee submitted the Form F declarations on 09.7.2018, simultane ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rounds can very well be canvassed by the assessee before the Appellate Authority and that therefore, the order passed by the learned Single Judge is just and proper. 9. After considering the submissions made by the learned counsel on either side and carefully perusing the materials on record, we find that initially, the Form F declarations, which were given by the assessee, were found to be bogus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . In fact, the Commissioner of Commercial Taxes, Commercial Tax Department, Government of Tamil Nadu issued a circular stating that the Form F declarations can be accepted by the Assessing Officer even after completion of assessment. Therefore, we are of the view that one opportunity can be granted to the appellant to go before the Assessing Officer to submit the Form F declarations and put forth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... its that the bogus form F declarations were given to them by the consignee and that they had no knowledge about the Forms. 13. It is made clear that if bogus forms were generated by the consignee or any other person, the matter has to be investigated. Therefore, we direct the respondent to investigate into the matter and address to the appropriate Authorities, so as to see that the erring persons ..... X X X X Extracts X X X X X X X X Extracts X X X X
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