TMI Blog2020 (9) TMI 934X X X X Extracts X X X X X X X X Extracts X X X X ..... dent for fresh consideration; the 1st respondent shall consider the F-Forms which have also been filed by the petitioner before him; the petitioner is entitled to make submissions on the aspect of bar of limitation of the assessment proceedings for the period April, 2015 to February, 2016 invoking Sub- Rule (5A) of Rule 14A of the Central Sales Tax (Telangana) Rules, 1957; the 1st respondent shall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inancial year 2015-16 and proposing to tax the net turnover of the petitioner @ 14.5%, contending that the petitioner had claimed certain deductions and exemptions which were not supported by any documentary evidence. 3. The petitioner filed an explanation thereto on 24.02.2020 stating that it had submitted C-Forms worth ₹ 3,82,22,421/- and also H-Forms worth ₹ 75,900/- on 28.11.201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nded that the movement of materials on either side, and the job work charges invoice raised by the party for the same are reflected in the job work challans etc. 4. The 1st respondent then passed the impugned Assessment Order on 11.03.2020 without adverting to the material submitted by the petitioner to the 1st respondent on 28.11.2019, 24.02.2020 and 10.03.2020. He merely stated in the impugne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ebruary, 2016 are barred by limitation as per Sub-Rule (5A) of Rule 14A of the Central Sales Tax (Telangana) Rules, 1957 which fixes the limitation of four (4) years from the date of filing of the return. 6. Sri M.Govind Reddy, learned Special Counsel for Commercial Taxes appearing for the respondents also did not dispute that the F-Forms submitted by the petitioner, relating to the turnover cl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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