2025 (12) TMI 1666 - HC - VAT / Sales Tax

Late filing of CST statutory declaration Forms C, E-I, E-II for AY 2013-14 allowed, reassessment ordered in 90 days

The dominant issue was whether a dealer could be granted a further opportunity to submit statutory declarations (Forms C, E-I and E-II) for AY 2013-14 ... Determination of tax liability for failure to submit Form-C declarations - entitlement to one more opportunity to submit Forms- C, E-I, and E-II - request barred by the statutory time limit or not - HELD THAT:- It is noted that for the assessment period 2013-14, the Tribunal, in the impugned order, has permitted submission and consideration of the requisite Forms up to the date of the Tribunal’s order. Having regard to the fact that the indirect tax regime has changed since 2017, if the assessee is granted one more opportunity, which shall be final, no prejudice would be caused to the interest of the State. Without examining the questions raised in the appeal and having regard to the peculiar facts of the present case, the petitioner is permitted to submit/upload the requisite Forms-C, E-I, and E-II as on today. To that extent, the matter is hereby remanded to the Assessing Authority to undertake reassessment. The aforesaid exercise shall be completed within ninety (90) days from the date of receipt of a copy of this order. No opinion expressed on the questions raised in the appeal memo, and in view of the order of remand, the said questions remain unanswered. Accordingly, the petition stands disposed of. Issues: (i) Whether the assessee is entitled to one more opportunity to submit Forms C, E-I and E-II for assessment year 2013-14, notwithstanding statutory time limits and earlier remand permitting submission up to the date of the Tribunal's order.Issue (i): Whether the assessee is entitled to one more opportunity to submit Forms C, E-I and E-II for assessment year 2013-14.Analysis: The Tribunal had earlier remanded the matter and allowed submission and consideration of requisite forms up to the date of the Tribunal's order. The assessee subsequently secured additional declarations. The State relied on statutory time limits and the requirement that forms be submitted by the end of the month in which the declaration is made. The Court considered the changed indirect tax regime since 2017, the prior allowance by the Tribunal, and whether granting a final opportunity would prejudice the revenue. The Court did not decide the substantive appeal questions but addressed only the limited request for one further opportunity to tender the forms and directed reassessment in light of any forms submitted/uploaded as on the date of the order.Conclusion: The assessee is permitted one final opportunity to submit/upload Forms C, E-I and E-II as on the date of the order; the matter is remanded to the Assessing Authority to undertake reassessment to be completed within ninety days from receipt of a copy of the order.Final Conclusion: The revision petition is disposed of by permitting a final submission of the specified declarations and remanding the matter for reassessment; other substantive issues remain unanswered and were not decided.Ratio Decidendi: Where a Tribunal has permitted submission of statutory declaration forms up to its order and no prejudice to revenue is shown, a Court may grant a one-time final opportunity to submit such forms and remand for reassessment despite statutory time limits.