9911796707
TMI Blog2016 (4) TMI 395X X X X Extracts X X X X X X X X Extracts X X X X ..... e balance amount which are not supported by the statutory forms are concerned and the petitioner shall furnish a bank guarantee within two weeks. Petition disposed of - Writ Petition No. : 10081-10029 of 2016 - - - Dated:- 23-2-2016 - MR. ANAND BYRAREDDY, J For the Petitioner : Shri K.P. Kumar Senior Counsel For Shri Suryanarayana T., Adv. For the Respondent : Shri S.V. Girikumar, AGA ORDER ANAND BYRAREDDY, J:- 1. Heard the learned Senior Advocate Shri K P Kumar, appearing for the counsel for the petitioner. 2. The learned Government Advocate is directed to take notice. 3. It is the case of the petitioner that on 01.12.2015 the second respondent initiated assessment proceedings under the provisions of the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e KVAT Act, and levy tax at the regular rate of tax applicable to the interstate sale of goods effected by the petitioner. This was by notice dated 29.12.2015. On 05.01.2016 the petitioner submitted a letter alongwith various documents for the year 2014-15 and again requested the second respondent for an additional period of 30 days to collect and file the balance statutory forms and repeated the request again on 08.01.2016. On 22.01.2016 the second respondent had issued a refixed proposition notice proposing to levy tax at the regular rate of tax on the turnover of sales not covered by statutory forms. The petitioner filed a reply on 29.01.2016 stating that it has uploaded some more statutory forms and accordingly requested the 2nd respond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ms prescribed under the provisions of the CST Act in support of its claim of exemption/concessional rate of tax. 6. The learned Senior Advocate would point out that in the above circumstances make it seen as if the petitioner was at fault. However, it is relied that the statutory forms invariably are not issued in time either to the dealers in other states or to the petitioner and it is in this regard that the delay has occasioned. The petitioner would submit that in so far as the statutory forms that are already uploaded have not been taken into consideration. If the respondent is directed to take those into consideration and afford reasonable time to the petitioner to submit other forms the interest of justice would be met in so far as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Advocate would submit that this is clearly the law laid down by the Supreme Court which has not been applied by the Appellate Authority in the present case on hand and seeks that the petition be allowed. 7. The learned Government Advocate would submit that in so far as the statutory forms that are uploaded on 05.02.2016 the revenue will take the same into consideration. In so far as the turn over which is not supported by the statutory forms as on date, the Tribunal would have to make good the demand, subject to production of such forms and would submit that the offer to furnish the bank guarantee would not enable the State as the State cannot run on statutory bank guarantees and it would require revenue to be paid in accordance with l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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