2015 (9) TMI 525 - HC - VAT and Sales Tax

Extension of Time to submit documents Rejection of Application Assessing authority issued notice for framing assessment Petitioner produced declaration forms out of which some declaration form was disallowed by assessing officer on ground that said form was not filled with complete details Assessing authority rejected plea of petitioner for extension of time Tribunal also dismissed appeal against said order of authority Held that - not disputed that one C form was returned by Department for making necessary corrections in said form and that it shall be resubmitted to authority who be directed to give benefit of same after verifying its authenticity Therefore petitioner allowed to resubmit C form after making necessary corrections Authority shall be entitled to verify said form and give effect to same if found to be in order in accordance with law Decided in favour of petitioner.

Summary

Issues:
Petition to quash order of Punjab Value Added Tax Tribunal for assessment year 2006-07 and return original C form for correction.

Analysis:
The petitioner, a registered dealer under the Punjab Value Added Tax Act and the Central Sales Tax Act, engaged in manufacturing iron pipes, filed a petition seeking to quash the order of the Punjab Value Added Tax Tribunal dismissing its appeal for the assessment year 2006-07. The petitioner claimed that the assessing authority disallowed a declaration form amounting to &8377; 35,67,124 due to incomplete details, despite the petitioner requesting time to rectify the deficiency. The assessment was completed by the Assistant Excise and Taxation Commissioner cum Senior Auditor, creating an additional demand of &8377; 4,28,516. Subsequent appeals to the Deputy Excise and Taxation Commissioner and the Tribunal were unsuccessful. The Tribunal dismissed the appeal but waived the penalty imposed under section 56 of the Punjab VAT Act. The petitioner then approached the High Court seeking relief, which was allowed, permitting the petitioner to resubmit the C form after corrections for verification by the assessing authority.

The High Court heard arguments from both parties and noted that one C form had been returned by the Department. The petitioner's counsel confirmed that necessary corrections had been made in the form and requested it to be resubmitted for verification by the assessing authority. The State's counsel did not oppose this proposal. Consequently, the High Court disposed of the writ petition by granting permission to the petitioner to resubmit the corrected C form. The assessing authority was directed to verify the form and give effect to it if found to be in order according to the law.