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TMI Blog2014 (8) TMI 293X X X X Extracts X X X X X X X X Extracts X X X X ..... d on the basis that by the said order, the assessment orders under the BST Act as well as under the CST Act had been cancelled. In view of the applicability of the provisions of the BST Act to the CST Act, in certain respects, it is possible that the petitioner genuinely believed that its applications for setting aside the assessment orders were considered to be applications in respect of the assessment orders under both the Acts and not merely under the BST Act. No application was made in form VII(BB) in respect of the assessment orders passed under the CST Act. The application was only in form N-30AA, which is prescribed in respect of the applications for setting aside the assessment orders under the BST Act. However, a fair reading of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng upon a recovery reminder and a writ quashing the same. 3. The controversy in this petition arises in all probability on account of a genuine misunderstanding between the parties. We have, by this order, sought to balance the equities and interests of both the parties by ensuring that the issue is decided on merits rather than by default. 4. Two assessment orders both dated 29.09.2007 were passed in respect of the petitioner under the Bombay Sales Tax Act (BST) as well as under the Central Sales Tax Act (CST) for the periods 01.01.2002 to 14.07.2002 and 15.07.2002 to 31.12.2002. The petitioner had made two applications both dated 05.12.2007 for setting aside assessment orders in Form N-30AA under Rule 36(1) - one in respect of the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also true that the applications themselves stated that they were made for cancellation of the assessment order as provided in section 33-D. Technically the applications for setting aside the assessment order passed under the CST Act ought to have been made in form VII(BB). What is important to note however, is that these applications stated that they were made for cancellation of the assessment order as provided in section 33D of the Bombay Sales Act, 1959 and not that the applications were for cancellation only of the assessment orders under the BST Act. From the letter dated 10.01.2008, it in fact appears that the respondents themselves considered the applications dated 05.12.2007 to be under both the Acts. We are satisfied however, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n order cancelling the assessment orders under the CST Act as on the date of this order. The respondents shall therefore, have a further period of eighteen months commencing from the date of this order for carrying out the assessment under the CST Act for both the said periods. 8. Mr.Shridharan submitted that after so many years, it may be difficult for the petitioners to adduce evidence, which is otherwise could have done had the matter been clarified in the year 2008 itself. Whether documents can be produced or cannot be produced due to passage of time or otherwise, would be one of the issues to be taken into consideration by the authorities while passing the fresh assessment orders. If a proper case is made out, we have no doubt that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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