Late production of statutory declaration forms may be allowed for concessional inter-State sales where reasonable cause is shown.

Statutory declaration forms supporting concessional treatment of inter-State sales may be accepted at a later stage where reasonable cause is shown. The HC noted repeated requests for extension, partial uploading of forms, and the practical difficulty of obtaining declarations from customers across several States. It directed the assessing authority to grant further time, consider the forms already uploaded, and allow the proceedings to continue on the balance turnover against a bank guarantee. The reassessment orders were set aside to that extent, while the revenue's right to complete the assessment on the unsupported portion was preserved.

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Issues: Whether the assessee was entitled to additional time to produce statutory forms in support of the claim for concessional treatment of inter-State sales, and whether the reassessment and demand could be interfered with in the circumstances.

Analysis: The assessee had repeatedly sought extension of time to collect and upload statutory forms, explaining that the forms had to be obtained from customers across several States and that some forms had already been uploaded. The legal position noted was that the requirement of filing declaration forms with the return is not rigidly mandatory and that the assessing authority may grant time for their production. In view of the repeated requests, the partial production already made, and the need to consider the forms uploaded on 05.02.2016, the assessment authorities were directed to afford further time and to take the uploaded forms into account. For the unpaid portion not yet supported by forms, the assessee was directed to furnish a bank guarantee while the assessment proceedings continued.

Conclusion: The assessee was entitled to further time, the impugned orders were set aside, and the matter was left open for continuation of the assessment after consideration of the statutory forms and the bank guarantee.

Final Conclusion: The petition was disposed of with relief to the assessee in part by granting additional time and setting aside the reassessment orders, while preserving the revenue's right to proceed with the assessment on the balance turnover.

Ratio Decidendi: Statutory declaration forms supporting concessional tax treatment may be permitted to be produced at a later stage where reasonable cause is shown, and the assessing authority should not deny the benefit on a technical default if further time can fairly be granted.

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