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2021 (10) TMI 319 - HC - VAT and Sales TaxWaiver of arrears of tax - inter-State sales of Bengal Gram, Dalls and Pulses - non-production of C Declaration Forms, prescribed under the Central Sales Tax Act, 1956 - HELD THAT - No doubt, the assessment orders in respect of the relevant Assessment Years have become final. However, in terms of G.O.Ms.No.347 Revenue (CT-II) Department, dated 17.03.2008, G.O.Ms.No.38 Revenue (CT-II) Department, dated 24.01.2013 and the Government Memo Nos.26197/CT-II(1)/2013 dated 10.05.2016 and 27.09.2016, the Government had extended the benefit of waiver of collection of tax to dealers in respect of inter-State sales in Dalls and Pulses above 2%/3% in the event of non-production of C Declaration Forms, however, subject to satisfying conditions laid down in Memos dated 10.05.2016 and 27.09.2016 - The petitioner appears to have submitted certain documents under the cover of letter dated 16.05.2016 with regard to waiver of tax relating to Assessment Years 2011-2012, 2012-2013, 2013-2014, 2014-2015. Although, it is averred in the counter that the petitioner did not submit relevant documents in terms of Government memos dated 10.05.2016 and 27.09.2016, no order rejecting plea of the petitioner for waiver is placed before this Court. The Writ Petition is disposed off giving opportunity to the petitioner to file a fresh representation seeking waiver of collection of taxes for the Assessment Years 2011-2012, 2012-2013, 2013-2014, 2014-2015, in terms of G.O.Ms.No.347 Revenue (CT-II) Department, dated 17.03.2008 G.O.Ms.No.38 Revenue (CT-II) Department, dated 24.01.2013 and the Government memos Nos.26197/CT-II(1)/2013 dated 10.05.2016 and 27.09.2016 along with relevant documents in support its case, within a fortnight from the date - petition disposed off.
Issues:
Waiver of arrears of tax for inter-State sales of Bengal Gram, Dalls, and Pulses; Compliance with conditions for tax waiver; Legality of Garnishee order issued against the petitioner. Analysis: The petitioner sought a waiver of arrears of tax over 3%/2% for inter-State sales of certain goods for the tax period 01.04.2008 to 31.05.2014 based on various government orders and memos. The government had issued orders waiving excess demands raised for non-production of 'C' Declaration Forms for the mentioned period. The petitioner submitted documents to comply with the conditions for tax waiver as per the relevant memos. However, the respondent issued a Garnishee order against the petitioner instead of granting the waiver, alleging non-satisfaction of conditions. The court noted that assessment orders had become final but emphasized the government's extension of the waiver benefit for inter-State sales of Dalls and Pulses above 2%/3% in case of non-production of 'C' Declaration Forms, subject to fulfilling conditions in the memos. The petitioner had submitted documents for waiver but no order rejecting the plea was presented. Thus, the court decided to dispose of the petition, allowing the petitioner to file a fresh representation seeking waiver for specific assessment years within a fortnight, with a directive for the authorities to consider and pass appropriate orders within two months. In conclusion, the court disposed of the Writ Petition, providing an opportunity for the petitioner to seek waiver by submitting necessary documents within a specified timeframe. If the representation is made, coercive steps against the petitioner are prohibited until a decision is reached. Failure to submit the representation would lead to the automatic recall of the order, allowing authorities to proceed against the petitioner as per the law. No costs were awarded, and pending miscellaneous petitions were closed.
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