TMI Blog2021 (7) TMI 641X X X X Extracts X X X X X X X X Extracts X X X X ..... , demand notice dated 09.11.2015 was issued and as the petitioner did not pay the tax liability, notice of attachment of land was issued on 09.02.2018. The dealer was required to submit F declaration forms with regard to interstate branch transfer by June, 2013, but he failed and neglected to do so. Only after the recovery proceedings being initiated in respect of assessment order, he approached the 1st respondent in 2019 for enlargement of time to submit the declaration forms - plea of closure of business for the delay in submission of declaration forms is extremely facile and evasive. The forms related to interstate transportation of goods between the Head office of the assessee to its branch office in the assessment year 2012-13. Un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mit the petitioner to file F forms in respect of interstate transfer to his branch unit at Karnataka and consequentially reopen assessment proceedings on such score has been assailed in this Writ Petition. Learned counsel for petitioner submits that his business had closed down and he had left the place of business. Accordingly, he had no notice of the assessment proceedings including the assessment order dated 31.10.2015 passed therein by the 1st respondent in respect of assessment year 2012-13 following the Best Judgment Method. It is further contended only in 2018 upon recovery proceedings being initiated under the Revenue Recovery Act, the petitioner came to know of the aforesaid assessment order and thereafter made endeavours t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out in the factual matrix of the case. It is further submitted that the ratio in M/s Godrej Agrovet s case (Supra-1) is inapplicable in as much as the said judgment was delivered interpreting the pre-amended rules where a different period of limitation for submission of F forms was prescribed. We have considered the rival submissions of the parties. Rule 12(7) of the Central Sales Tax (Registration Turnover) Rules, 1957 (as amended in 2005 applicable to the present case) reads as follows: The declaration in Form C of Form F or the certificate in Form E-I or Form E-II shall be furnished to the prescribed authority within three months after the end of the period to which the declaration or the certificate relates; PROVIDED t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion/certificate has been curtailed from the date of assessment to three months beyond the assessment year to which the declaration/ certificate relates. Hence, under the amended scheme, the dealer in order to avail the benefit of the proviso to the Rule must explain the delay from the date of expiry of the truncated time frame i.e., three months beyond the assessment year and not from the date of the assessment proceedings. Instant case relates to the assessment year 2012-13. Hence, the dealer was required to file the declaration forms within June, 2013 as per the amended rule. Admittedly, he failed to submit the declaration forms within the said period. In 2015 show cause notice was issued and ex-parte assessment order was passed on 31 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with regard to interstate branch transfer by June, 2013, but he failed and neglected to do so. Only after the recovery proceedings being initiated in respect of assessment order, he approached the 1st respondent in 2019 for enlargement of time to submit the declaration forms. The plea of closure of business for the delay in submission of declaration forms is extremely facile and evasive. The forms related to interstate transportation of goods between the Head office of the assessee to its branch office in the assessment year 2012-13. Under such circumstances, it is not understood why the assessee failed to obtain the declaration forms from its branch office and submit the same since 2013. Even if one accepts the assessee s version that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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