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TMI Blog2024 (8) TMI 1325X X X X Extracts X X X X X X X X Extracts X X X X ..... making of the assessment as long as he is able to satisfy the authority about the sufficient cause why the C Forms could not be filed within time. This judgment was followed by another Hon ble Division Bench of the erstwhile High Court of Andhra Pradesh in the case of GODREJ AGROVET LTD. VERSUS COMMERCIAL TAX OFFICER, ELURU, WEST GODAVARI DISTRICT NOVARTIS HEALTH CARE PVT. LTD. (FORMERLY NOVARTIS NUTRITION INDIA PVT. LTD.) VERSUS COMMERCIAL TAX OFFICER, BENZ CIRCLE, VIJAYAWADA [ 2005 (10) TMI 516 - ANDHRA PRADESH HIGH COURT] . The Hon ble Division Bench, in the subsequent judgment, had also held that the assessing authority need not wait for the C Forms to be received before passing an assessment order, if there is a danger of limitation ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to as A.P. VAT Act) and Central Sales Tax Act, 1956 (herein referred to as C.S.T Act) and had filed monthly returns for the financial year 2016-2017. 2. The petitioner claimed concessional rate of tax, under the C.S.T. Act in relation to certain turnovers, on the ground that C Forms for such sales would be produced before the assessing authority. 3. The 1st respondent-assessing authority passed an order of assessment dated 06.03.2021 in relation to the tax payable under the C.S.T. Act. The assessing authority while accepting payment of concessional rate of 2% against the C Forms which were produced, had refused to grant such concessional rate to a turnover of Rs. 22,51,58,089/- and sought to levy tax @ 5% on this turnover and raised a dem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 007) VST 730(AP)-41 APSTJ 92. (ii). The petitioner also contends that the 1st respondent had made various mistakes, which are arithmetical or clerical in nature regarding the turnovers of the petitioner which are shown in the order of the assessment. 7. Sri G. Narendra Chetty, learned counsel for the petitioner would submit that the total turnover of the petitioner was Rs. 46,03,23,047/-, out of which the exempted turnover, covered by F Forms would be Rs. 12,80,03,009/- and the net taxable turnover would be Rs. 33,22,39,296/- but the 1st respondent had shown the total turnover would be Rs. 46,03,23,047/-, the exempted turnover would be Rs. 36,31,67,967/- and the net turnover would be Rs. 9,71,55,080/- and that even these figures are contrad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 certificate within the aforesaid time, that authority may allow such declaration or certificate to be furnished within such further time as that authority may permit. 12. The said rule and the proviso were first considered by a Hon ble Division Bench of the erstwhile High Court of Andhra Pradesh in the case of Rajeswari Stone Polishers Vs. State of Andhra Pradesh (1983) 52 STC 268. The Hon ble Division Bench, after considering the proviso had held that the dealer can file the said C Forms at any time afte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the delay in filing the said C Forms and F Forms. 14. A perusal of the assessment order would show that the objections raised by the petitioner, in relation to the arithmetical or clerical mistakes in the order should also be considered as a prima facie reading of the order shows that there are various discrepancies in the figures and such discrepancies can be construed to be arithmetical or clerical mistakes. 15. For the aforesaid reasons, this Writ Petition is disposed of directing the 1st respondent to consider the request of the petitioner to accept the C Forms and F Forms produced by the petitioner subject to the 1st respondent being satisfied that sufficient cause has been shown by the petitioner explaining the delay in filing these F ..... X X X X Extracts X X X X X X X X Extracts X X X X
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