2019 (6) TMI 1242

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..... For The Respondent : GP FOR COMMERCIAL TAX TG ORDER: (Per Hon'ble Sri Justice V. Ramasubramanian) The petitioner, who is a dealer under the Telangana Value Added Tax (VAT) Act, 2005 and the Central Sales Tax (CST) Act, 1956, has come up with the above writ petition challenging an order of assessment passed under the CST Act, 1956, for the year 2014-15. 2. Heard Mr. S. Dwarakanath, learned .....

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..... nding Counsel, the question whether the petitioner has been totally paralyzed, for no fault of theirs, in the matter of procuring 'F' Forms, is something that should be pleaded and looked into by the Assessing Officer, before deciding to condone the non-filing of Form 'F'. Otherwise, there is a danger of Assessees coming up as a matter of routine, with other evidence than statutory forms. The faci .....

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