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2015 (4) TMI 283 - HC - VAT and Sales TaxValidity of order passed - Order passed without giving time for production of Declaration Form in Form-C - Held that - as the Declaration Form in Form-C is now readily available with the petitioner and also the contention of the petitioner that if the same is allowed to be produced before the respondent, then, he will be able to substantiate that he is not liable to pay any tax at all and also the fact that the assessee can be permitted to produce the Declaration Form in Form-C, within five years from the assessment year, with sufficient reasons, I am inclined to set aside the impugned order and the matter is remitted back to the respondent only to the limited extent to decide the matter afresh after taking into consideration the reply of the petitioner dated 17.11.2014 along with Form-C, if it is within time. - Matter remanded back - Decided in favour of assessee.
Issues:
Challenge to impugned order dated 30.1.2015 for re-opening assessment for the year 2013-14 and submission of Declaration Form in Form-C within stipulated time. Analysis: The petitioner challenged the impugned order dated 30.1.2015, which was passed without considering the reply and Declaration Form in Form-C. The petitioner argued that due to the nature of stock transfer transactions involving multiple offices across states, obtaining and submitting the Declaration Form within the given time frame was challenging. The counsel relied on Rule 10(2) of the Central Sales Tax (Tamil Nadu) Rules, 1957, to support the argument that the petitioner should be allowed to produce the Declaration Form before the final assessment. The petitioner contended that the impugned order was illegal as it did not consider this provision, leading to the writ petitions before the court. The Special Government Pleader for the respondents acknowledged the oversight in not considering the reply and the Declaration Form before passing the impugned order. It was suggested that the matter be remitted back to allow the petitioner to submit the Form-C and for a fresh assessment for the year 2013-14. The court considered the submissions and noted the difficulty faced by the petitioner in obtaining the Declaration Form in Form-C within the stipulated time due to the nature of the transactions. The court agreed that allowing the petitioner to produce the Form-C and considering the reply could help substantiate the claim of not being liable to pay tax. Considering the above factors, the court set aside the impugned order and remitted the matter back to the respondent for a fresh decision. The court directed the respondent to consider the reply dated 17.11.2014 along with the Form-C if submitted within time. The petitioner was instructed to cooperate with the respondent, submit necessary documents promptly, and appear for the inquiry. The respondent was directed to conclude the enquiry expeditiously, considering all documents and the petitioner's reply, and pass orders in accordance with the law. The court allowed the writ petitions, closed the connected Miscellaneous Petitions, and did not impose any costs on either party.
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