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TMI Blog2023 (5) TMI 887X X X X Extracts X X X X X X X X Extracts X X X X ..... ort before the assessment order was passed by the 2nd respondent. His submission is that due to the prevalence of Covid- 19 pandemic situations wherein a general ban was imposed by the Central and State Governments restricting the movements of the public, he could not submit the Forms before the 2nd respondent - In this context a perusal of the copy of original Assessment order filed along with the material papers shows, the impugned order was passed by 2nd respondent on 3.11.2020, It is an admitted fact that since March, 2020, the Covid-19 pandemic was in force and thereby the Central and State Governments restricted the movements of the general public. Learned Government Pleader has not disputed this fact and hence we can take Judicial no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hetty, Learned Counsel For the Respondents : Learned Government Pleader For Commercial Tax I ORDER: (PER SRI JUSTICE U. DURGA PRASAD RAO,J) The challenge in this Writ Petition is to the Revised Assessment Order passed by the First Respondent vide DIN No. 3090237869, dated 09.03.2023, for the Assessment Year 2016-17 under the Central Sales Tax Act, 1956, in so far as it relates to levying tax on the Direct Export Sales and Sales in the Course of Export, which are exempted under Section 5(1) and Section 5(3) respectively of the CST Act, 1956, on the only ground that the H forms and other related evidences were filed after passing of the Assessment Order as being contrary to the proviso to Rule 12(7) r/w Rule 12(10) of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he ground that the Form H and documentary evidence were filed after Assessment Order was passed and hence they cannot be accepted in view of the Government Order issued in No. REV/35024/12/2016-CTII91)- 1, dated 30.04.2016. Hence, this Writ Petition. 4. Heard Sri G.Narendra Chetty, learned counsel for petitioner and learned Government Pleader for Commercial Tax I for the respondents. 5. Impugning the Revised Assessment Order in specifically refusing to accept Form-H and other relevant evidence produced by the petitioner in proof of making Direct Exports Sales and Sales in the Course of Export, learned counsel for petitioner, Sri G.Narendra Chetty, would submit that there is no embargo for accepting the Forms H on the ground that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n was imposed by the Central and State Governments restricting the movements of the public, he could not submit the Forms before the 2nd respondent. His submission is that in-fact even by the date of passing of the original assessment order dated 03.11.2020, the petitioner was very much in possession of the H Form and other evidence to show that he made export sales, but for the Covid-19 situation, he would have submitted them promptly in time. 9. In this context a perusal of the copy of original Assessment order filed along with the material papers shows, the impugned order was passed by 2nd respondent on 3.11.2020, It is an admitted fact that since March, 2020, the Covid-19 pandemic was in force and thereby the Central and State Gove ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Petition No. 14638 of 2019 passed the following order. Having regard to the judgments referred to above and the judgment of this Court and the Hon ble Apex Court, we feel that 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 through letter, dated 2.5.2017 and deal with the acceptance of the documents, more particularly, C form and H form declarations and then pass orders in accordance with law, within a period of three months from the date of receipt of a copy of this order. 13. In Raj Trading Company Vs. State of Punjab [2014]71 VST 423 (P H) in similar circumstances, the High Court of Punjab also having ..... X X X X Extracts X X X X X X X X Extracts X X X X
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