Rectification request over Form-F declarations sent back for reconsideration after supporting documents were produced.

Stock transfers were treated as local sales because Form-F declarations were not produced at assessment. The petitioner later sought rectification under Section 73 of the Puducherry Value Added Tax Act, 2007 and filed Form-F declarations with supporting documents. Without deciding the merits of the assessment, the HC directed reconsideration of the rectification request in light of the additional materials. The matter was remitted to the respondent to pass appropriate orders after giving the petitioner an opportunity of hearing.

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Issues: Whether the assessment orders were liable to be reconsidered by the respondent in view of the Form-F declarations and the petitioner's request for rectification under Section 73 of the Puducherry Value Added Tax Act, 2007.

Analysis: The challenge to the assessment orders arose from the treatment of stock transfers as local sales due to the non-production of Form-F at the time of assessment. The petitioner had subsequently approached the authority for rectification under Section 73 and enclosed Form-F declarations and supporting documents. Without entering into the merits of the assessment, the Court found it appropriate to send the matter back for reconsideration of the rectification request in light of the Form-F materials produced.

Conclusion: The matter was remitted to the respondent to pass appropriate orders on the rectification request after considering the Form-F declarations and relevant documents, after giving the petitioner an opportunity of hearing.

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