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TMI Blog2021 (7) TMI 1266X X X X Extracts X X X X X X X X Extracts X X X X ..... e situations, however, the proviso to the Rule permitted the prescribed authority to condone the delay in furnishing declaration/certificate provided sufficient cause is shown - 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 2011-12. Hence, the dealer was required to file the declaration forms within June, 2012 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ality or irregularity in the impugned order passed by the assessing authority - Petition dismissed. - Writ Petition No. 11565 of 2021 - - - Dated:- 6-7-2021 - The Hon ble Sri Justice Joymalya Bagchi And The Hon ble Sri Justice K. Suresh Reddy Counsel for the Petitioner : Sri Singam Srinivasarao. Counsel for the Respondent : GP for Commercial Tax. ORDER: (Per Hon ble Sri Justice Joymalya Bagchi) Order dated 28.01.2019 passed by the 1st respondent refusing to permit the petitioner to file F forms in respect of interstate transfer to his branch unit at Karnataka and consequentially reopen assessment proceedings on such score has been assailed in this Writ Petition. Learned counsel for petitioner submits that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t proceedings and accordingly assessment order was passed on 27.03.2015 by using Best Judgment Method. The assessee kept silent till steps were taken to recover the tax liability under the Revenue Recovery Act and thereafter made the aforesaid application which was rightly turned down. He submits no sufficient cause permitting enlargement of limitation period envisaged under Rule 12(7) of the Central Sales Tax (Registration Turnover) Rules, 1957 (hereinafter, referred to as the CST Rules ) is made out in the factual matrix of the case. It is further submitted that the ratio in M/s Godrej Agrovet s case (supra) is inapplicable in as much as the said judgment was delivered interpreting the pre-amended rules where a different period of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thin three months of the assessment year, while in the pre-amended Rule, he had option to file the declaration/certificate in the course of the assessment proceedings whenever the same was initiated as per law. In both the situations, however, the proviso to the Rule permitted the prescribed authority to condone the delay in furnishing declaration/certificate provided sufficient cause is shown. Analysis of the aforesaid amendment to the statutory scheme would show the time frame for submission of the declaration/certificate has been curtailed from the date of assessment to three months beyond the assessment year to which the declaration/ certificate relates. Hence, under the amended scheme, the dealer in order to avail the benefit of the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e a ground for belated submission of the forms, hence such prayer was rejected. We are in agreement with the finding of the 1st respondent. No doubt, the tax authorities have jurisdiction in appropriate cases to permit the dealer to submit declaration forms beyond three months from the period to which the declaration relates, however, to do so, the dealer must satisfy the authority that there was sufficient cause for the delay. As discussed above, the dealer was required to submit F declaration forms with regard to interstate branch transfer by June, 2012, but he failed and neglected to do so. Only after the recovery proceedings being initiated in respect of assessment order, he approached the 1st respondent in 2019 for enlargement of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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