Court upholds denial of time extension for 'C' Form, directs addressing lower tax rate request.

The court upheld the assessing officer's decision to deny additional time for filing 'C' Form declarations but noted the failure to address the petitioner's request for a lower tax rate on capital goods without declarations. The court directed the petitioner to present this argument to the officer for consideration within two weeks. The writ petitions were disposed of in line with the court's directives, with connected miscellaneous petitions closed and no costs awarded.

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Issues:
Challenges to assessment orders and rectification orders under the Tamil Nadu Value Added Tax Act, 2006.

Analysis:
The writ petitions challenged assessment orders dated between 2014-2018 and rectification orders rejecting applications under Section 84 of the Act. The petitioner sought rectification based on two grounds. Firstly, relying on a circular allowing time for filing 'C' Form declarations after assessment if a higher tax rate was imposed. The petitioner requested three months to file the declaration forms. Secondly, the petitioner argued for a lower tax rate applicable to capital goods, citing sales of motors to buyers engaged in manufacturing boilers and textile machinery. The petitioner referenced decisions from the Madras and Gujarat High Courts to support the claim for a 5% tax rate without declaration forms.

The impugned orders were issued on the same day as the rectification applications. The assessing officer considered only the request for additional time to file declaration forms, rejecting it due to the lapse of time since assessment completion. The officer deemed the application not entertainable as final assessment was done, and the dealers had not filed an appeal or paid the taxes. The officer did not address the alternate prayer for a lower tax rate without declaration forms.

The court upheld the officer's decision on denying additional time to file forms due to unavailability. However, the court noted the omission of considering the alternate prayer for a lower tax rate without forms. The court directed the petitioner to appear before the officer to argue the alternate prayer and ordered a decision within two weeks from the date of the hearing.

The writ petitions were disposed of according to the court's directions, with connected miscellaneous petitions closed and no costs awarded.

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