9911796707
TMI Blog2021 (7) TMI 641X X X X Extracts X X X X X X X X Extracts X X X X ..... pen assessment proceedings on such score has been assailed in this Writ Petition. Learned counsel for petitioner submits that his business had closed down and he had left the place of business. Accordingly, he had no notice of the assessment proceedings including the assessment order dated 31.10.2015 passed therein by the 1st respondent in respect of assessment year 2012-13 following the Best Judgment Method. It is further contended only in 2018 upon recovery proceedings being initiated under the Revenue Recovery Act, the petitioner came to know of the aforesaid assessment order and thereafter made endeavours to collect the 'C' forms and 'F' declaration forms from the branch office and on 14.01.2019 made a representation to the 1st respon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch as the said judgment was delivered interpreting the pre-amended rules where a different period of limitation for submission of 'F' forms was prescribed. We have considered the rival submissions of the parties. Rule 12(7) of the Central Sales Tax (Registration & Turnover) Rules, 1957 (as amended in 2005 & applicable to the present case) reads as follows: " The declaration in Form C of Form F or the certificate in Form E-I or Form E-II shall be furnished to the prescribed authority within three months after the end of the period to which the declaration or the certificate relates; PROVIDED that if the prescribed authority is satisfied that the person concerned was prevented by sufficient cause from furnishing such declaration or certif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, under the amended scheme, the dealer in order to avail the benefit of the proviso to the Rule must explain the delay from the date of expiry of the truncated time frame i.e., three months beyond the assessment year and not from the date of the assessment proceedings. Instant case relates to the assessment year 2012-13. Hence, the dealer was required to file the declaration forms within June, 2013 as per the amended rule. Admittedly, he failed to submit the declaration forms within the said period. In 2015 show cause notice was issued and ex-parte assessment order was passed on 31.10.2015, as the petitioner did not participate in the said proceedings. Thereafter, demand notice dated 09.11.2015 was issued and as the petitioner did not pay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment order, he approached the 1st respondent in 2019 for enlargement of time to submit the declaration forms. The plea of closure of business for the delay in submission of declaration forms is extremely facile and evasive. The forms related to interstate transportation of goods between the Head office of the assessee to its branch office in the assessment year 2012-13. Under such circumstances, it is not understood why the assessee failed to obtain the declaration forms from its branch office and submit the same since 2013. Even if one accepts the assessee's version that he was unaware of the assessment proceedings and the order passed therein in 2015 due to closure of business, it does not give sufficient explanation for its failure to f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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