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of <h1>Late filing of CST statutory declaration Forms C, E-I, E-II for AY 2013-14 allowed, reassessment ordered in 90 days</h1> 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. 1. ISSUES PRESENTED AND CONSIDERED (i) Whether, despite the State's objection of statutory time-bar and delay relating to the assessment period 2013-14, the assessee should be granted one final additional opportunity to submit/upload statutory declaration forms (Form-C, E-I, and E-II) for purposes of reassessment and recomputation of tax liability. 2. ISSUE-WISE DETAILED ANALYSIS Issue (i): Grant of one further opportunity to submit/upload Forms-C, E-I and E-II, and remand for reassessment Legal framework (as noticed by the Court): The tax demand was proposed under Section 9(2) of the Central Sales Tax Act, 1956 read with Sections 39(1) and 36(1) of the Karnataka Value Added Tax Act, 2003, on the ground of failure to submit Form-C declarations. The State also relied on 'relevant Rules' requiring submission of forms by the end of the month in which the declaration is made, and contended that further opportunity at this stage was impermissible. Interpretation and reasoning: The Court confined itself to the 'short issue' of whether an additional opportunity should be given for filing the statutory forms. While the State objected on the basis of statutory time limits and the age of the assessment year (2013-14), the Court noted that the Tribunal had already allowed submission and consideration of the requisite forms up to the date of the Tribunal's order. The Court further reasoned that, since the indirect tax regime had changed since 2017, granting a final opportunity would not prejudice the State's interest in the circumstances of the case. Conclusions: The Court permitted the assessee to submit/upload Forms-C, E-I, and E-II 'as on today' and remanded the matter to the Assessing Authority to undertake reassessment/recomputation accordingly. The remanded exercise was directed to be completed within 90 days from receipt of the Court's order. The Court expressly declined to examine the other questions raised in the appeal memo, leaving them unanswered due to the remand.
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