9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (2) TMI 1014 - HC - VAT and Sales TaxGrant of time for production of statutory declaration forms which are in possession of the appellant - Held that - This Court in Prestolite of India s case 1987 (12) TMI 315 - PUNJAB AND HARYANA HIGH COURT has held that the assessee can file declaration forms at any stage of the proceedings including during pendency of the appeal and the object of production of such statutory declaration forms is only levy of tax at concessional rate. The benefit would be available to an assessee only if the genuineness of the statutory declaration forms issued by the seller of goods is verified by the Department. Hence, there cannot be any question of fabrication of any documents at this stage. One opportunity deserves to be granted to the appellant to produce the statutory declaration forms before the Assessing Authority. For that purpose, the appellant may appear before the concerned Assessing Authority on 27.2.2019 or any other date fixed by the Assessing Authority - appeal allowed.
Issues:
- Appeal against orders of the Haryana Tax Tribunal for assessment years 2004-05 to 2007-08. - Disallowance of plea for time to produce statutory declaration forms. - Interpretation of settled law on production of declaration forms at any stage. - Observations on the possession and production of declaration forms. Analysis: The judgment addresses two appeals, VATAP Nos.160 and 173 of 2017, with identical facts and issues. VATAP-160-2017 involves an appeal by the dealer under Section 36 of the Haryana Value Added Tax Act, 2003 against orders dated 7.12.2011, 3.2.2014, and 21.12.2016 passed by the Haryana Tax Tribunal for assessment years 2004-05 to 2007-08. The substantial questions of law raised include the failure to provide time for production of statutory declaration forms and the interpretation of settled law regarding the timing of producing declaration forms. The appellant was assessed to tax for the year 2005-06, resulting in additional demand due to the absence of declaration forms. Appeals were made to the first appellate authority and subsequently to the Tribunal, which rejected the appeal based on the appellant's failure to produce regular books, tax invoices, and VAT C-4. The appellant now seeks an opportunity to produce the statutory declaration forms, which are in their possession, before the Assessing Authority. The appellant argues that the statutory declaration forms were not produced at the appropriate stage and now requests an opportunity to file them. Citing a Division Bench judgment, the appellant contends that the forms can be filed at any stage, including during the pendency of an appeal. On the other hand, the State argues against granting the appellant further opportunity, citing the appellant's previous failure to produce the forms. The Court, after considering the arguments, refers to the judgment in Prestolite of India's case, emphasizing that declaration forms can be filed at any stage, and the genuineness is crucial for the levy of tax at a concessional rate. Consequently, the Court grants the appellant one opportunity to produce the statutory declaration forms before the Assessing Authority by a specified date. Failure to comply will result in no further opportunities for the appellant in this regard. In conclusion, the impugned order of the Tribunal is modified to allow the appellant a chance to produce the statutory declaration forms. However, it is emphasized that failure to do so on the specified date will not result in any additional opportunities. The appeals are disposed of accordingly.
|
