9911796707
TMI Blog2016 (11) TMI 260X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Companies Act, 1956, engaged in the manufacture of medicines and are registered dealers on the file of the respondent under the Tamil Nadu Value Added Tax Act, 2006 [TNVAT Act) and the Central Sales Tax Act, 1956 [CST Act]. 3. In these writ petitions, the petitioner seeks for a direction upon the respondent to rectify the error on the face of records in the assessment proceedings for the years 2007-2008 to 2013-2014 under TNVAT Act, 2006 dated 25.07.2014, by disposing of the petitions filed by the petitioner u/s 84 of TNVAT Act, 2006 dated 07.09.2016, as expeditiously as possible. 4. The assessments were completed based on the 'C' declaration forms produced by the petitioner. It appears that after the assessments were comple ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... annot accept any declaration forms subsequently. While repelling such contention raised by the Revenue, the Hon'ble Full Bench of this Court observed as follows:- "....Given the assessing authority's undoubted power to allow further time for C forms to be filled on sufficient cause, the rest of it is mere procedure or follow up action. Where the assessing authority is satisfied, in a given case, about the existence of sufficient cause, it must necessarily be followed up by appropriate action, such as reopening the assessment already completed. Perhaps the requisite corrective action can be taken by invoking the assessing authority's statutory power of rectification of mistakes. Even otherwise, the implementation, in appropriat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gal position, the respondent should not refuse to accept C and F declaration forms, solely on the ground that they have been produced by the petitioner, after completion of the assessments. 8. In the light of the law laid down by the Hon'ble Supreme Court as well as the circular issued by the Commissioner of Commercial Tax, it would be well within the jurisdiction of the respondent to accept the forms and consider the same, in accordance with law. 9. Accordingly, there will be a direction to the respondent to entertain the petitioner's petitions under Section 84 of the TNVAT Act, dated 07.09.2016 for all the seven assessment years and direct the petitioner to appear in person and produce C and F declaration forms and on ver ..... X X X X Extracts X X X X X X X X Extracts X X X X
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