9911796707
TMI Blog2014 (7) TMI 971X X X X Extracts X X X X X X X X Extracts X X X X ..... representation of the petitioner dated 03.05.2014 on re-submission together with the Form-C and Form-H declaration forms and re-open the assessment and receive the declaration forms and pass orders, according to law within a time frame. 2. In the affidavit filed in support of this petition, it has been averred that the petitioner is an assessee on the file of the respondent. For the assessment year 2011-2012, the petitioner reported a total and taxable turn over of Rs. 21,70,058/- under the Central Sales Tax Act. The respondent issued a pre- assessment notice dated 18.12.2013 stating the petitioner has wrongly reported the export sales turnover of Rs. 6,17,04,009/- under Section 5(3) of the CST Act in the Form-I return filed under the Tam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... declarations. Thereafter, the petitioner sent a reply dated 11.04.2014 to the respondent stating that he is having Form-C declarations and Form-H declarations and ready to produce the same. But in the mean while, before the expiry of the time for reply, the respondent has passed the impugned assessment order, dated 04.04.2014, disallowing the claim of exemption for the sales turn over under Section 5(3) of the CST Act on a turnover of Rs. 6,17,04,009/- on the ground of non-production of the Form-H declarations. The respondent also disallowed the concessional rate of tax for the inter-state sale turnover of Rs. 21,70,058/- for the non- production of Form-C declarations. The respondent levied a tax of Rs. 31,18,227.00. On receipt of the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y either counsel, without going into the merits of the matter, based on the circulars dated 29.06.1999 and 28.02.2001, issued by the Commissioner of Commercial Taxes, Chennai, this Court is constrained to pass the following Order. 7. Accordingly, this writ petition is allowed and the impugned order passed by the respondent in CST 833085/11-12 dated 04.04.2014 is quashed on imposing condition and matter is remanded back to the respondent for passing fresh orders. Accordingly, the petitioner is directed to pay 10% of the tax within four weeks from the date of receipt of a copy of this order. On such payment, the respondent is directed to consider the representation of the petitioner dated 03.05.2014 on re-submission together with the Form-C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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