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TMI Blog2011 (8) TMI 1032X X X X Extracts X X X X X X X X Extracts X X X X ..... n favour of the petitioner. However, the further relief the petitioner wants beyond what the Tribunal has granted is further time to obtain and produce C forms for the balance turnover. We do not think the Tribunal has any such powers to grant indefinite time to obtain C forms for production at any time the dealer wants. In fact, C forms should have been produced at the assessment stage itself and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... powers of the High Court does not extend beyond what the Tribunal could do while disposing of the appeal. So much so, in our view, the High Court cannot in exercise of revisional powers grant indefinite time to obtain and produce C forms - Decided against assessee. - ST. Rev. No. 83 of 2011 - - - Dated:- 10-8-2011 - RAMACHANDRAN NAIR C.N. AND GOPINATHAN P.S., JJ. For the Appellant : V.V. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uld not get the C forms and, therefore, assessment at higher rate got confirmed. However, at the second appellate stage when the Tribunal heard the appeal on December 15, 2010, the petitioner could produce C forms for ₹ 2.46 crores. The Tribunal took a very lenient view and allowed the petitioner's claim by directing the assessing officer to grant concessional rate in respect of C forms ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iew in petitioner's case and accepted all the C forms produced before them. This in fact amounts to condonation of delay by the Tribunal in the production of C forms without which the same could not have been ordered to be accepted. In any case the Tribunal has no powers to grant further time for the petitioner to try for C forms for the balance turnover. So much so, the Tribunal did not grant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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