2016 (3) TMI 1120 - HC - VAT and Sales Tax

Prayer for revised assessment for the Assessment Year CST 2013-2014 - C forms, F forms and export turnover - Held that - since the petitioner could not produce C forms, F forms and export turnover, the respondent had passed the impugned order without considering the same. In these circumstances, in the interest of justice, the petitioner given an opportunity to produce C forms, F forms before the respondent. - matter remanded to the respondent for fresh consideration - The petitioner directed to produce C forms, F forms and export turnover within a week from and on receipt of the statutory forms, the respondent directed to decide the matter afresh, on merits and in accordance with law, after giving due opportunity to the petitioner - writ petition disposed off.

Summary

Issues:
Petition for Writ of Certiorarified Mandamus to quash an order and direct a revised assessment for Assessment Year CST 2013-2014 based on statutory forms and export turnover.

Analysis:
The petitioner filed a writ petition seeking a Writ of Certiorarified Mandamus to challenge an order dated 05.01.2016 and to compel the respondent to conduct a revised assessment for the Assessment Year CST 2013-2014 by considering the 'C' forms, 'F' forms, and export turnover provided by the petitioner. The petitioner contended that the impugned order was issued without taking into account the statutory forms and export turnover due to the petitioner's inability to produce them at the time.

During the proceedings, the petitioner's counsel argued that the petitioner possessed all the necessary statutory forms and requested an opportunity to submit the 'C' forms, 'F' forms, and other required documents to the respondent for reconsideration. The respondent, represented by the learned Additional Government Pleader, acknowledged the petitioner's request and agreed that a fresh assessment could be conducted if the petitioner could provide the missing 'C' forms, 'F' forms, and export turnover.

Considering the submissions from both parties and noting that the impugned order was issued without taking into account the statutory forms and export turnover, the court, in the interest of justice, decided to allow the petitioner an opportunity to submit the required documents. Consequently, the court set aside the order dated 05.01.2016 and remanded the matter to the respondent for a fresh assessment. The petitioner was directed to produce the 'C' forms, 'F' forms, and export turnover within a week, and upon receipt of these documents, the respondent was instructed to reevaluate the matter on its merits and in accordance with the law, ensuring the petitioner is given a fair opportunity. The writ petition was disposed of with no costs, and the connected Miscellaneous Petition was closed.