2019 (12) TMI 1420 - HC - VAT and Sales Tax

Non-acceptance of C-Forms - Rule 12(7) of the Central Sales Tax (Registration and Turnover) Rules, 1957 - contention of the petitioner is that since the subject form could not be received from the department, it could not have been produced before the authority at the time of assessment proceedings - HELD THAT - Now, as the petitioner received the subject form, it intend to file the same, but the authority is not accepting the same. The subject form may be received and considered by the authority, in accordance with law, on producing the same within one month from today along with a copy of this order. Petition disposed off.

Summary

Issues:
Challenge to non-acceptance of form 'C' under Rule 12(7) of Central Sales Tax Rules, 1957.

Analysis:
The petitioner approached the High Court of Andhra Pradesh seeking direction due to the non-acceptance of form 'C' by the tax authority. The petitioner relied on a previous order from a Division Bench of the erstwhile High Court of Judicature at Hyderabad. The contention was that the form could not be obtained from the department earlier, leading to its absence during assessment proceedings. However, upon receiving the form now, the authority refused to accept it. The petitioner requested the court to direct the authority to receive and consider the form as per the law.

Upon hearing the arguments of the petitioner's counsel and examining the previous order dated 23.01.2017, the Court observed that the subject form should be accepted and considered by the authority in compliance with the law. The Court directed the petitioner to produce the form within one month from the date of the order along with a copy of the judgment.

Consequently, the High Court disposed of the Writ Petition with the above observation, emphasizing that there would be no costs imposed. The judgment also stated that all pending miscellaneous applications would be closed as a result of this decision.