TMI Blog2019 (12) TMI 465X X X X Extracts X X X X X X X X Extracts X X X X ..... n a period of three months from the date of receipt of a copy of this order. Petition allowed. - W.P. No. 14638 of 2019 - - - Dated:- 30-10-2019 - HON BLE SRI JUSTICE C. PRAVEEN KUMAR AND HON BLE SRI JUSTICE CHEEKATI MANAVENDRANATH ROY ORDER ( Per the Hon ble Sri Justice C. Praveen Kumar ) 1) The present Writ Petition came to be filed seeking issuance of a Writ of Mandamus or any other Writ or Order or Direction declaring the action of the 1st Respondent in passing the Assessment Order under the CST Act 1956 for the year 2015-2016, dated 31.01.2017, in a mechanical manner without granting any time to file objections to the proposed notice, dated 14.11.2016, or providing opportunity of hearing and al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9(2) of the CST Act 1956 to show that any authority prescribed, appellate or revising authority may at any time within four years from the date of any order passed by him rectify any clerical or arithmetical mistake apparent from the record . The meaning of clerical or arithmetical mistake came for consideration before the Hon ble Apex Court, wherein, the Apex Court permitted to reopen the assessment basing on the documents filed subsequently. 5) It is said that the 1st Respondent audited the books of accounts for the tax periods September 2014 to June 2017 declaring excess credit of Rs., 25,33,984 in Form VAT305, dated 16.09.2019. While the request for revision is pending with the 1st Respondent, the proposed Notice, dated 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 007 VST 0730, the Court directed the petitioner to produce C forms within a period of three weeks, which shall be received by the authority for its consideration to decide as to whether the petitioner had shown any sufficient cause for the belated filing of the C forms and appropriate further orders shall be passed in accordance with law. 10) The learned Counsel also relied upon the Order passed by the Tribunal in T.A. No. 167/2017 and batch, dated 08.01.2019, wherein, the Tribunal while allowing the appeals, remanded the matters to the Assessing Authority to examine the issue afresh by permitting the Appellants to file the H forms and then pass appropriate orders within three months from the date of receipt of the order. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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