9911796707
TMI Blog2013 (4) TMI 681X X X X Extracts X X X X X X X X Extracts X X X X ..... ataka Value Added Tax Act, 2003. This case has chequered history. This is the third round of litigation before this court. After setting aside the previous order and remanding the matter to the third respondent for fresh consideration, he issued a proposition notice dated January 8, 2013, which was served on the appellant on January 10, 2013 calling upon him to reply to the notice within seven days. The third respondent raised issues that if F forms filed by dealer in respect of inter-State stock transfer found to be defective, the values are tampered in handwritten and changed the value, which is defective. He also proposed to reject set of four F forms filed long back on the ground that they bore corrections, overwriting and accordingly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o orders, the appellant is before this court. The respondents are duly served. We have heard the learned counsel for the parties. The F forms, which are held to be invalid are produced before this court. We have perused them. In the impugned order, the assessing authority at page 7 of the order has clearly set out the alterations. Admittedly, the authorities did not write to their counterpart, Maharashtra to verify whether the alterations are genuine or not, which they were obliged to do as per the practice for considerable time, which also reiterated in the meeting held on January 15, 2013 by the Commissioner of Commercial Taxes, Karnataka, Bangalore. That apart, a bare perusal of F forms and its annexures shows that the authorities of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is pointed out from the records that the assessee is a law abiding and paid the tax. Therefore, it is the duty of this court to interfere with both the order of the learned single judge as well as the order of the assessing authority and grant relief to the assessee, which has promptly paid the tax in accordance with law. Hence, we pass the following: ORDER (a) The appeal is allowed. (b) The order passed by the learned single judge and the order passed by the assessing authority are hereby set aside. (c) The matter is now remanded back to the assessing authority. The assessee shall produce the certificate, which he has now obtained from the Maharashtra sales tax authority to show that the said corrections are valid and genuine. If the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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