2020 (2) TMI 1544 - HC - VAT and Sales Tax

Rectification of the Assessment Order - failure to produce Form-F declaration - stock transfer treated as local sales - HELD THAT - The case is remitted back to the Respondent to pass appropriate orders under Section 73 of the Puducherry Value Added Tax Act, 2007. The Respondent shall consider the representation of the Petitioner for rectification of the Order in the light of Form-F produced by the Petitioner. The Respondent is directed to pass appropriate orders within a period of three months from the date of communication of this Order provided with the Petitioner s Original documents of Form-F after filing of the relevant details - petition disposed off.

Summary

Issues:
Challenge to Assessment Orders for the years 2010-2011 & 2011-2012 regarding treatment of turnovers as local sales due to failure to produce Form-F declaration.

Analysis:
The Petitioner challenged two Assessment Orders dated 10.09.2014 for the Assessment Years 2010-2011 & 2011-2012. The Respondent treated turnovers transferred to the Petitioner's Branch Office in Tamil Nadu as local sales due to the Petitioner's failure to produce Form-F declaration. Before filing the Writ Petition, the Petitioner sought rectification under Section 73 of the Puducherry Value Added Tax Act, 2007, submitting Form-F dated 03.02.2015 and relevant documents.

The Court, without delving into the merits of the case, decided to remit it back to the Respondent for appropriate orders under Section 73 of the Act. The Respondent was instructed to consider the Petitioner's representation for rectification in light of the Form-F provided. A directive was issued for the Respondent to pass orders within three months from the date of communication, upon receiving the Petitioner's original Form-F documents during a personal hearing on 09.03.2020.

The Writ Petitions were disposed of with the above directions, with no costs imposed. The connected Miscellaneous Petitions were closed as a consequence of the judgment.