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Issues: Whether the assessment order under the Central Sales Tax Act, 1956 required to be set aside and the matter reopened for fresh consideration by permitting the assessee to file and rely on Form C and Form H declarations and export documents.
Analysis: The challenge was founded on the absence of adequate opportunity to file objections and on the request to consider the subsequently produced export records and statutory declarations. The record showed that similar matters had been remitted for fresh assessment where Form H declarations were not taken into account, and that belated production of Form C declarations could be examined if sufficient cause was shown. In that backdrop, and having regard to the need to consider the supporting documents before finalising the tax liability, the assessment was found fit to be reopened for fresh decision in accordance with law.
Conclusion: The writ petition was allowed to the extent of directing reopening of the assessment and consideration of the documents and declarations submitted by the assessee.
Ratio Decidendi: Where the assessment is completed without a fair opportunity to place relevant export documents and statutory declarations, the authority may be directed to reopen the assessment and decide the matter afresh after considering those materials.
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