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TMI Blog2025 (2) TMI 313X X X X Extracts X X X X X X X X Extracts X X X X ..... certificate relates. However, the proviso to Rule 12 (7) states that the prescribed authority could permit processing or filing of such declaration or certificate beyond the time set out in Rule 12 (7), if sufficient cause is made out as to why the forms could not be filed within time. Under Rule 12 (10) the declaration in Form 'H' can be furnished to the prescribed authority only up to the time of assessment by the first assessing authority. There is no proviso to this provision, akin to Rule 12 (7) of the Rules. This would mean that the time frame set out under Rule 12 (10) is absolute and there is no leeway for grant of any further time by the authority - a closer look at Rule 12 (10) (b) shows that the said view may not be correct. Ru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hyderabad for the State of Telangana and the State of Andhra Pradesh and this Court in W.P.No.1466 of 2017 dated 24.01.2027, W.P.No.16718 of 2019 dated 30.10.2019, W.P.No.12450 of 2019 dated 07.10.2023 and W.P.No.18205 of 2020 and batch dated 11.09.2024. 4. In all these Judgments, the Division Bench, in each case, had taken the view that the Judgment of the erstwhile High Court of Judicature at Hyderabad for the State of Telangana and the State of Andhra Pradesh in the case of M/s. Godrej Agrovet Ltd., China Pothapally & another vs. Commercial Tax Officer, Eluru & another (2007) 007 VST 0730, relating to 'C'&'F' forms and the time within the such 'C'&'F' Forms can be filed would apply to the production and filing of 'H' Forms also. 5. In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty 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. Rule 12 (10) (b): The provisions of the rules framed by the respective State Governments under sub-sections (3), (4) and (5) of Section 13 relating to the authority from whom and the conditions subject to which any form of certificate in Form 'H' may be obtained, the manner in which such form shall be kept in custody and records relating thereto maintained and the manner in which any such forms may be used and any such certificate may be furnished in so far as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urther time by the authority. 11. Rule 12 (10) (b), which has already been extracted above, was understood by the earlier Division Bench in W.P.No.18205 of 2020 and batch to mean that the furnishing of declaration in Form 'H' can be done in the manner in which a declaration under Form 'C' can be filed even beyond the time of assessment. 12. However, a closer look at Rule 12 (10) (b) shows that the said view may not be correct. Rule 12 (10) (b) states that if any rules are made by the respective State Governments, relating to the filing of Form 'H', then the rules as they applied to the declaration in Form 'C', prescribed under the CST (R&T) Rules, would mutatis mutandia apply to filing of a certificate in Form 'H'. 13. The State of Andhr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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