9911796707
TMI Blog2017 (4) TMI 1113X X X X Extracts X X X X X X X X Extracts X X X X ..... pugned order of assessment and fixed the tax liability as Rs. 65,87,31,772/- after determining the total turnover and giving adjustment of ITC and tax already paid by the petitioner. The Assessing Officer arrived at such conclusion after considering the 'C' forms submitted by the petitioner in respect of part of the turnover and also by considering that the petitioner has failed to furnish the balance certificates, even though, sufficient time was given for them to submit the same. 4. The learned counsel for the petitioner submitted that the collection of 'C' forms from the dealers could not be done within the time stipulated by the Assessing Authority after issuing the notice of proposal, as it involves great difficulty an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Central Sales Tax (Registration and Turnover) Rules, 1957. The Petitioner was given 15 days time to file their objections. On receipt of such notice, the petitioner through their reply dated 16.01.2017 sought sufficient time for production of declaration forms by expressing that the assessment for the dealers in some States, from whom, the petitioner has to collect the declaration forms was not initiated from 2009 to 2010 onwards and therefore, they find it very difficult to get declaration forms for the recent years. In response to the said reply, the Assessing Officer granted time upto 30.01.2017. Thus, in effect, the Assessing Officer has extended the time only by another 15 days. The petitioner through their communication dated 30 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f tax payable by the petitioner and the fact that the Assessing Officer has, in fact, extended the time to the petitioner twice, I am of the view that the petitioner should be put on some terms for remitting the matter for redoing the assessment. 9. Accordingly, the writ petition is allowed and the impugned order of assessment is set aside and the matter is remitted back to the Assessing Officer for redoing of assessment once again subject to the following terms and conditions. a) The petitioner shall pay 20% of the tax demand before the Assessing Officer within a period of two weeks from the date of the receipt of a copy of this order. b) The petitioner shall furnish the balance 'C' forms before the Assessing Officer within a ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
