Electronic filing of Form W within time cannot be rejected where online submission was admitted and supported by acknowledgments.

Electronically filed Form W was treated as timely where the assessee produced computer-generated acknowledgments and the respondent's own comments admitted online filing within the prescribed period under Rule 11 of the Tamil Nadu Value Added Tax Rules, 2007. On that factual footing, rejection of Form W as belated was erroneous, and the assessment was also proceeded with ex parte despite a request for time to file objections. The impugned rejection and assessment order were therefore unsustainable, and the matter was remitted for reconsideration of the online filing within time.

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Issues: Whether Form W filed electronically by the assessee was within time and whether the rejection of the assessee's claim and the consequent assessment order were sustainable.

Analysis: The assessee produced computer-generated acknowledgments showing online filing of Form W within the prescribed time under Rule 11 of the Tamil Nadu Value Added Tax Rules, 2007. The respondent's own para-wise comments admitted that Form W had been filed through online within the time frame and that this fact was not denied. In view of that admission, the basis adopted in the impugned orders for treating Form W as belated was erroneous. The assessment was also proceeded with ex parte despite the assessee's request for time to submit objections.

Conclusion: The rejection of Form W and the impugned assessment order were unsustainable. The writ petition was allowed, the impugned orders were set aside, and the matter was remitted to the respondent for reconsideration of Form W filed online within the prescribed time.

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