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TMI Blog2022 (11) TMI 687X X X X Extracts X X X X X X X X Extracts X X X X ..... hatever reason, the rigour of sub-section (2) of Section 8 comes into play. Mere submission of representation cannot confer any right on a dealer to seek waiver of filing C-Forms. Principle of legitimate expectation cannot be invoked in a taxing statute. That apart, if the petitioner is aggrieved by the orders of assessment dated 11.3.2019 and 31.3.2019, petitioner had the remedy under Section 9 (2) of the CST Act read with Section 31 of the VAT Act to file appeal. In a writ proceeding under Article 226 of the Constitution of India, legality and validity of the assessment proceedings are not ordinarily examined when the statute provides for adequate and efficacious alternative remedy. It is not a case of violation of the principles of natural justice or violation of any law to invoke the writ jurisdiction in spite of having adequate and efficacious alternative remedy. That apart, there cannot be any equitable consideration in so far taxation statutes are concerned. There are no merit in the writ petition - petition is dismissed. - WRIT PETITION No.8243 OF 2021 - - - Dated:- 4-11-2022 - HON BLE CHIEF JUSTICE SRI UJJAL BHUYAN AND HON BLE SRI JUSTICE C.V. BHASKAR REDDY ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssued by the Revenue (CT.II) Department, Government of Andhra Pradesh. As per the said G.O.Ms.No.294, Government ordered that the excess demand raised or to be raised over and above the tax leviable at the rate of 4% by the Commercial Tax Department against the dealers in respect of inter-State sales on dals and pulses for non-production of C-Forms as prescribed under the Central Sales Tax Act, 1956 (briefly, the CST Act , hereinafter) for the period from 1.7.2002 to 31.3.2007 be waived for the purpose of assessment as well as for collection of tax by the Department. 7. This was followed by G.O.Ms.No.347 dated 17.3.2008 issued by the Revenue (CT.II) Department, Government of Andhra Pradesh extending such concession, rather dispensing with furnishing of C-Forms under the CST Act, for the further period from 1.4.2007 to 31.3.2009. 8. Government of Andhra Pradesh in the Revenue (CT.II) Department, issued Memo dated 8.6.2011 providing for the documents to be furnished in lieu of C-Forms. However, it was mentioned therein that rice millers would have to mandatorily furnish C-declaration Forms from 1.1.2011 onwards. It may be mentioned that the aforesaid Memo dated 8.6.2011 perta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e., the assessing authorities issued show-cause notice to the petitioner on 7.6.2019 for filing of CST returns for the assessment periods from April, 2016 to March, 2017 and from April, 2017 to June, 2017. Additionally, the said respondents also issued demand notices to the petitioner raising demand of full tax (VAT) without any exemption. 15. It is in such circumstances that the present writ petition came to be filed. 16. This Court by order dated 1.4.2021 had admitted the writ petition for hearing and passed an interim order in I.A. No.1 of 2021 directing the state authorities to consider the representations of the petitioner. Till a decision was taken thereon, respondents 5 and 6 were directed not to finalize or give effect to the assessments conducted for the period from 1.4.2015 to 30.6.2017. 17. Respondent No.5 has filed counter-affidavit. It is stated that petitioner is engaged in the business of trading in all kinds of dals. It was registered as a dealer under the Telangana Value Added Tax Act, 2005 (VAT Act) as well as under the CST Act. Petitioner is assessed by respondent No.5. Assessments for the period 2015-2016 and 2016-2017 under the CST Act were completed b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal rate of tax. Instead of C-Forms, other documentary evidence were allowed to be submitted. This benefit was available upto the assessment period 2014 2015. Thereafter, no orders were passed by the Government extending levy of concessional tax without C-Forms. Thus, from the assessment period from 2015 2016 onwards furnishing of C-Form is absolutely necessary for availing concessional rate of tax on sale of dals and pulses in the course of inter-State trade. Mere pendency of any representation with the Government would not confer any right on the petitioner to seek levy of concessional rate of tax at 2% without C-Forms. Therefore, the writ petition should be dismissed. 22. Mr. S. Ravi, learned Senior counsel for the petitioner submits that grievance of the petitioner was duly considered by the State Government and accordingly exemption from filing C-Form to avail concessional rate of tax was granted to the petitioner upto 31.3.2015. With effect from 1.7.2017, GST has come into operation. For this intervening period i.e., from 01.04.2015 to 30.06.2017, there can be no justifiable reason to deny the same benefit to the petitioner. 23. Mr. K. Raji Reddy, learned Senior Sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of that State. This position has also been clarified by the Supreme Court in the case of M/s. TVS Motor Company Limited Vs. State of Tamil Nadu (Civil Appeal No.10560 of 2018 decided on 12.10.2018) wherein the views of the High Court vis- -vis Sections 8 (1) and 8 (2) of the CST Act were approvingly referred to as under: 27. Discussing the provisions of Section 8(1) and (2) of the CST Act, the High Court pointed out that Section 8(1) gives preferential treatment to sale by a dealer to a registered dealer. Vires of this provision has also been upheld in Gwalior Rayon Silk Manufacturing (Wvg.) Co., Ltd. vs. Assistant Commissioner of Sales Tax and others [(1974) 4 SCC 98]. 28. Discussing ratio of the aforesaid judgments, the High Court pointed out that this Court noted the proposition that the aforesaid provision was to check the evasion of tax on inter-State sales and to prevent discrimination between the rates in one State and those in other States, the Parliament thought fit to enact Section 8 (2) (b) of the CST Act and further held that the object of the law apparently is to deter inter-State sales to unregistered dealers as such inter-State sales would facilitate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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