Opportunity to produce C Forms preserved; assessment remitted for fresh consideration after personal hearing.

The assessment order under the Central Sales Tax regime was set aside because the dealer had earlier responded to the pre-assessment notice and had sought time due to flooding and waterlogging, while stating that the C Forms were now available. The Court preserved the dealer's opportunity to produce the declaration forms and directed a fresh decision after personal hearing, with consideration of the C Forms, supporting documents and any objections. The impugned assessment was therefore remitted for reconsideration on the basis of the additional material.

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Issues: Whether the assessment order under the Central Sales Tax regime should be set aside to enable the dealer to produce C Forms and have the matter reconsidered after personal hearing.

Analysis: The assessment had been completed without the declaration forms on record, but the materials showed that the dealer had earlier responded to a pre-assessment notice and had sought time on account of difficulties caused by flooding and waterlogging. The Court accepted that the subsequent opportunity to produce objections and forms should be preserved, especially since the dealer stated that the C Forms were now available. The Court therefore set aside the impugned order only to permit production of the forms and directed a fresh decision after considering the C Forms, supporting documents, and any objections.

Conclusion: The impugned assessment order was set aside and the matter was remitted for fresh consideration after giving the petitioner an opportunity to produce the C Forms.

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