2017 (1) TMI 1778

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..... y the learned Special Standing Counsel for the Department that the petitioner is guilty of delay and laches. In the first instance, the petitioner failed to produce F-Forms before the order of assessment was passed on 27-3-2015. In the 2nd instance, he failed to file either a regular statutory appeal or a writ petition, as against the 1st order dated 27-5-2015 refusing to accept the F-Forms. Bu .....

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..... as come up with the present writ petition. 2. Heard Mr. Srinivasa Rao Kudupudi, learned counsel for the petitioner and Mr. Shaik Jeelani Basha, learned Special Standing Counsel for the Department. 3. The 1st respondent passed an order of assessment for the year 2011-12 under the Central Sales Tax Act, 1956 on 27-3-2015. The assessment was completed since the petitioner could not produce F-Fo .....

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..... 7-3-2015. In the 2nd instance, he failed to file either a regular statutory appeal or a writ petition, as against the 1st order dated 27-5-2015 refusing to accept the F-Forms. 8. But the fundamental fact is that if F-Forms are genuine and if they were issued belatedly by the counter-part of the petitioner, without any mistake on the part of the petitioner, the petitioner could be given one oppo .....

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