2022 (8) TMI 1420 - HC - VAT and Sales Tax

Review of own assessment order - F-Form not issued - It is petitioners case that the Apex Court in AMBICA STEELS LTD. VERSUS STATE OF UP. AND OTHERS 2009 (3) TMI 550 - SUPREME COURT has in very clear terms expressed that when a certain State, within whose jurisdiction the transferee is located, is not issuing form F, then in such an eventuality it would be open to the Assessing Officer to complete reassessment proceedings on its own merits after examining the transaction between the parties, keeping in mind the circumstance that the assessee is not in a position to obtain form F for no fault of his. HELD THAT - Petition be listed for final hearing on 29th September 2022.

Summary

Issues:
Impugning an order for review of assessment and insistence on submission of 'F' forms.

Analysis:
The petitioner is challenging an order passed by respondent no.3 on various grounds. Firstly, the petitioner argues that the respondent, under the guise of rectification, reviewed their own assessment order, which is claimed to be impermissible in law. Secondly, the petitioner contends that despite a judgment by the Apex Court and communication from Coimbatore authorities stating that 'F' forms will not be issued, respondent no.3 is still insisting on the submission of 'F' forms. The petitioner relies on the Apex Court's stance that in cases where a State is not issuing form F, the Assessing Officer can proceed with reassessment based on the transaction between the parties. The petitioner asserts that respondent no.3's insistence on form F is not justifiable based on this settled legal position.

The court, in response to the arguments presented, has granted an ad-interim order in favor of the petitioner, in line with the prayer clause. The respondent has waived service of the Rule. The court has directed the filing of an affidavit in reply within two weeks, with a copy to be served during the same period. Any rejoinder is to be filed within two weeks thereafter. The petition is scheduled for final hearing on 29th September 2022. The court's decision to grant an ad-interim order indicates a preliminary acceptance of the petitioner's contentions regarding the review of assessment and the insistence on 'F' forms by respondent no.3. The detailed schedule for further proceedings demonstrates the court's commitment to a thorough examination of the case before reaching a final decision.