9911796707
TMI Blog2015 (3) TMI 1222X X X X Extracts X X X X X X X X Extracts X X X X ..... ut of the State of Bihar, other forms duly submitted - whether the petitioner is justified in seeking for extension of time limit to submit Forms ‘C’ and Forms ‘F’? - Held that: - considering the failure to produce the Forms ‘C’ and ‘F’ on account of the inaction of the authorities of other States and further considering the fact that the matter was not time barred, the respondent assessing author ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... For the Respondent : Mr. Purnendu Singh ORAL ORDER (Per: HONOURABLE MR. JUSTICE RAMESH KUMAR DATTA) Heard learned counsel for the petitioner and learned counsel for the State. The petitioner seeks quashing of the order dated 27.12.2014 passed by the Commercial Taxes Officer, Patliputra Circle, Patna. It is submitted by learned counsel for the petitioner that the Forms C and For ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing helpless to produce the Forms C and F on account of inaction of the Sales Tax Authorities of another State, then the respondent authorities ought to have granted further time in the matter or allowed the petitioner to produce the documents to show the nature of the transactions which clearly fall within the provisions of the Central Sales Tax Act. In support of the aforesaid stand, lear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the requisite forms and thus the order has been passed in the matter. On a consideration of the facts and circumstances of the case, this Court is of the view that considering the failure to produce the Forms C and F on account of the inaction of the authorities of other States and further considering the fact that the matter was not time barred, the respondent assessing authority ought to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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