9911796707
TMI Blog2017 (4) TMI 1113X X X X Extracts X X X X X X X X Extracts X X X X ..... mitted back to the Assessing Officer for redoing of assessment once again - petition allowed by way of remand. - W.P.No.9603 of 2017, W.M.P.No.10562 of 2017 - - - Dated:- 20-4-2017 - K. Ravichandrabaabu, J. For Petitioner : Mrs. Aparna Nandakumar For Respondent : Mr.K.Venkatesh ORDER The Petitioner is aggrieved against the order of assessment dated 15.03.2017 passed under the Central Sales Tax Act, 1956, in respect of the assessment year 2015-2016. 2. Mr. K.Venkatesh, learned Government Advocate takes notice for the respondent and by consent, the main writ petition itself is taken up for final disposal. 3. The Assessing Authority passed the impugned order of assessment and fixed the tax liability as ₹ 65,8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g this Court's attention to the mpugned orders of assessment, pointed out that the petitioner was given sufficient time and they failed to utilise such opportunity to produce the balance 'C' forms. Therefore, he contended that the Assessing Officer cannot be found fault with. 6. Heard both sides. 7. It is seen that before passing the impugned order of assessment, the Assessing Officer issued a pre-assessment notice dated 05.01.2017. The proposed turnover in the said notice towards interstate sales against 'C' forms was indicated as ₹ 5,18,67,09,707/- at 14.5%, by alleging that 'C' forms were not filed within three months as required under Rule 12 (7) of the Central Sales Tax (Registration and Turnover ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... settled position that the benefit to the assessee cannot be denied merely because the 'C' forms are filed belatedly. As the petitioner before this Court has stated that they would certainly produce the balance 'C' forms before the Assessing Authority if sufficient time is given to them, I am of the view that the extension of time granted twice by the Assessing Officer, only by 15 or 20 days may not be a sufficient time for producing the 'C' forms, considering the volume of transaction involved in this case. Therefore, I find that the petitioner can be given one more opportunity for production of such balance 'C' forms. At the same time, considering the quantum of tax payable by the petitioner and the fact tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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