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2018 (12) TMI 657 - HC - VAT and Sales TaxJurisdiction - default in payment of tax relates to certain C-Forms - prosecution under which provisions of the Central Sales Tax Act, 1956 read with the Maharashtra Value Added Tax Act, 2002 - Held that - Since it prima facie appears that the entire issue may be resolved if the Petitioner is able to produce all the C-Forms, we request the Deputy Commissioner of Sales Tax, Pune not to pass any final order on the impugned show cause notice for a period of four weeks from today - Petition disposed off.
Issues:
Initiation of prosecution under Central Sales Tax Act, 1956 and Maharashtra Value Added Tax Act, 2002 based on alleged default in payment of tax due to missing C-Forms. Analysis: The petitioner received a show cause notice regarding possible prosecution under the Central Sales Tax Act, 1956 and the Maharashtra Value Added Tax Act, 2002 due to missing C-Forms. The petitioner explained that the missing C-Forms were a result of transitioning from a partnership firm to a company, leading to some forms being issued in the partnership firm's name and the rest in the company's name. Additionally, some C-Forms supplied by the Andhra Pradesh Government were misplaced, and efforts were made to have them reissued. Part of the forms were reissued, but technical issues prevented the reissuance of the remaining forms. The petitioner requested time to resolve the issue, arguing that prosecution was unwarranted at this stage. The court noted that since only a show cause notice had been issued and no final decision on prosecution had been made, they were not inclined to interfere immediately. However, considering that the issue could potentially be resolved if all C-Forms were produced, the court directed the Deputy Commissioner of Sales Tax, Pune not to pass a final order on the notice for four weeks. The petitioner was allowed to submit a further representation within two weeks, without the right to demand a fresh personal hearing, subject to the authority's discretion. The petition was disposed of with these directions, providing the petitioner with an opportunity to address the missing C-Forms issue within the specified timeframe.
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