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TMI Blog2019 (10) TMI 1370X X X X Extracts X X X X X X X X Extracts X X X X ..... ithin a period of three weeks, which shall be received by the authority for its consideration to decide as to whether the petitioner had shown any sufficient cause for the belated filing of the C forms and appropriate further orders shall be passed in accordance with law. Thus, it is a fit case where the relief sought for by the petitioner can be granted to the extent of directing the authority to reopen assessment filed by the petitioner, and consider the documents, more particularly, C form and H form declarations and pass orders in accordance with law, within a period of three months from the date of receipt of a copy of this order - petition allowed. - W.P. No. 16718 of 2019 - - - Dated:- 30-10-2019 - Sri C. Praveen Kumar A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... receipt of the Impugned Proceedings on 10.12.2016, the Petitioner submitted Direct Export documents, Form-C Form-H declarations along with proof of exports on 04.05.2016, with a request to revise the assessment proceedings, dated 31.01.2017, explaining the delay in filing the same. 4) The Petitioner pleads that the Judgment on the subject permits the Petitioner to rectify the omissions in the Impugned Proceedings. He also refers to Rule 60 of APVAT Rules read with Section 9(2) of the CST Act 1956 to show that any authority prescribed, appellate or revising authority may at any time within four years from the date of any order passed by him rectify any clerical or arithmetical mistake apparent from the record . The meaning of clerical ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion No. 1466 of 2017, while dealing with an identical issue, namely, the failure of the 1st Respondent to take into account the H forms relating to export turnover, allowed the petition setting aside the impugned order and remitted back the matter to the 1st Respondent for fresh consideration. The court also directed the 1st Respondent to take into account the H forms also and pass a fresh order of assessment, in accordance with law. 9) Similarly, in Godrej Agrovet Ltd. v. Commercial Tax Officer, Eluru [2007] 007 VST 0730], the Court directed the petitioner to produce C forms within a period of three weeks, which shall be received by the authority for its consideration to decide as to whether the petitioner had shown any sufficien ..... X X X X Extracts X X X X X X X X Extracts X X X X
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