2006 (11) TMI 548 - HC - VAT and Sales Tax

Summary

Issues:
Challenge to Form No.4 notice dated 25.7.2005; Acceptance of Form "F" and Form "H" after final assessment order; Revision of assessment under Section 55 of TNGST Act; Delay in filing appeal against assessment order.

Analysis:
The petitioner, engaged in Cotton Yarn manufacturing, challenged a notice dated 25.7.2005, disputing the non-submission of Form "F" for a value of Rs.5,43,138 and Form "H" for Rs.11,70,863. The petitioner argued that these forms could be accepted post final assessment. The respondents contended that the assessment order had finality as no appeal was filed. They highlighted the petitioner's failure to furnish Form "H" for 7 years and Form "F" for the mentioned values. The assessing officer proposed taxing the amounts as direct interstate sales due to non-submission of required forms. The counter-affidavit emphasized the petitioner's admission of proposed tax and penalty without objection, leading to the final assessment order. The respondents argued against reconsideration under Section 55 of the TNGST Act, citing no error in the assessment order and lack of basis for revision after five years.

The court noted the absence of bona fide claims from the petitioner, as evidenced by non-submission of Form "H" and lack of proof. The petitioner's legal contentions for revision under Section 55 were dismissed due to factual discrepancies presented in the counter-affidavit. The court observed that the petitioner's intentions seemed to prolong litigation and evade tax payment. The petition was deemed lacking in merit, filed without proper explanation for delays, and solely based on self-serving documents and representations. The court concluded that without material for the authority to consider, the petitioner's claims for revision could not be entertained, especially without filing an appeal against the assessment order. The relief sought by the petitioner was denied, and the writ petition was dismissed without costs, citing delays, lack of prima facie merit, and the petitioner's apparent attempt to avoid tax payment on technical grounds.