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2014 (8) TMI 933 - HC - VAT and Sales TaxDetermination of the total and taxable turnover and assessed the petitioner to tax - Non submission of Form F - Held that - In so far as the State of Kerala is concerned the petitioner has been able to produce the Form-F and the authority was satisfied with the document produced and in view of the situation in Karnataka which is beyond the control of the petitioner the petitioner is unable to produce the Form-F on receipt of pre-assessment notice. - The case of the petitioner appears to be bona fide in the light of the document placed before this Court in the typed set of papers. Therefore this Court is of the considered view that one more opportunity should be granted to the petitioner to produce the document which was called for by the assessing officer in the pre-assessment notice dated 11.10.2013. If the documents are produced obviously the assessing officer has to consider the same. According to the petitioner in respect of the transactions they had with the job workers in Kerala the same assessing officer was satisfied based on the documents which are produced. - Decided conditionally in favour of assessee.
Issues:
Challenge to assessment order under Central Sales Tax Act for the assessment year 2011-2012. Analysis: The petitioner sought a Writ of Certiorari to quash the assessment order dated 21.07.2014 under the Central Sales Tax Act for the assessment year 2011-2012. The assessing officer proceeded with the assessment as the dealer failed to produce Form-F and other documents despite opportunities given. The petitioner contended that they had corresponded with tax authorities in Karnataka and were awaiting a response, and had already produced the required documents for transactions in Kerala. The petitioner's case seemed genuine based on the documents presented to the Court. The Court declined to consider the factual issues raised by the petitioner as those should be addressed before the Appellate Authority. However, acknowledging the petitioner's efforts and the pending proceedings in Karnataka, the Court granted one more opportunity to produce the required documents. The Court directed the Assessing Officer to hold the assessment order in abeyance until 10.10.2014. If the documents were produced by then, a revised assessment would be conducted after giving the petitioner a hearing. If the documents were not produced, the original assessment order would stand confirmed, allowing the petitioner to appeal to the Appellate Assistant Commissioner of Commercial Taxes, Madurai South within 30 days. In conclusion, the Court did not quash the assessment order but issued specific directions to address the petitioner's situation fairly. The writ petition was disposed of, and the connected miscellaneous petition was closed without any costs being imposed.
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