2005 (10) TMI 516 - HC - VAT and Sales Tax

Summary

Issues involved: Interpretation of proviso to sub-rule (7) of rule 12 of the Central Sales Tax (Registration and Turnover) Rules, 1957 regarding filing of C forms after assessment.

Judgment Summary:

The High Court of Andhra Pradesh considered two writ petitions with a common issue. The question was whether the proviso to sub-rule (7) of rule 12 of the Central Sales Tax Rules allows a dealer to submit C forms after assessment. The court referred to a previous case and affirmed that the assessing authority can accept C forms post-assessment if the dealer shows sufficient cause for the delay. The apex court also supported this view, emphasizing the need for a valid reason for late submission.

The court clarified that the assessing authority has the power to receive C forms after assessment if a sufficient cause is demonstrated by the dealer. There is no specific time limit for submitting C forms, as long as a valid reason is provided. However, the assessment process itself cannot be delayed solely for submitting C forms, especially if it affects the assessment's statutory limitations.

In one case, the authority rejected a request to accept F forms due to a delay of more than six months after issuing the demand notice. The court deemed this rejection unjustified and directed the authority to reconsider based on whether sufficient cause was shown for the delay. If a valid reason is established, the forms should be accepted for further processing.

Regarding the second case, where the authority did not make a decision on receiving C forms, the court allowed the dealer to present the forms within three weeks. If sufficient cause is demonstrated for the delay, the authority should accept the forms and proceed accordingly.

Both writ petitions were disposed of without costs.