TaxTMI 
TaxTMI 
2013 (5) TMI 161
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....cheme of the statute. 2. The petitioner, a dealer registered on the rolls of the second respondent, is mainly engaged in the business of fixing rubber lining to rollers which are used in the manufacturing of paper. In the course of interstate business pertaining to the assessment years 2005-06, 2006-07 and 2007-08, the petitioner filed the returns and produced the relevant C-forms before the concerned authority. True, the C-forms were procured and produced before the concerned authority, only after the time stipulated under the statute, however much before the assessment. In view of the alleged lapse on the part of the petitioner, Exts.P2 to P4 pre assessment notices were issued pointing out the lapse/defects and calling for explanation,....
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.... Act and so also Rule 12(7) of the CST (Registration and Turn over) Rules, whereby power is vested with the concerned authority to accept the 'explanation' to condone the delay in filing the C-forms produced before assessment. 3. A counter affidavit has been filed by the respondents stating that the challenge raised by the petitioner against Ext.P1 Circular issued by the Commissioner, is thoroughly wrong and misconceived. The said circular only insists the necessity to have maintained the time limit for finalising the assessment, that too in conformity with the prescription under the statute. It is also stated that it was issued, invoking the power under Section 3(2) of the KVAT Act and is in no way inconsistent with any of the provision....
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....rs were very vigilant to enact/incorporate such a proviso, enabling the concerned authority to extend time for submitting the C-forms in appropriate cases, after condoning the delay on accepting the explanation. It reads as follows: "The Provisions of sub-section (1) shall not apply to any sale in the course of Inter-State trade or commerce unless the dealer selling the goods furnishes to the prescribed authority in the prescribed manner. a) a declaration duly filled and signed by the registered dealer to whom the goods are sold containing the prescribed particulars in a prescribed form obtained from the prescribed authority; or b) if the goods are sold to the Government, not being a registered dealer, a certificate in the p....
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....mandate under the provisions of the Act or Rules. 6. Coming to the instant case, it is an undisputed fact that the petitioner submitted Ext.P5 statement of objections in response to Exts.P2 to P4, explaining the reason for the delay. The same is extracted in the impugned orders as well. But when the Assessing Officer proceeded to consider the merits of the case, the only observation made is that the dealer has not filed the C-forms within three months of the transaction as stipulated under the Act/ Rules. The relevant portion of the said order reads as follows: "I have perused the contentions raised by in detail. The main objection raised by the dealer against non-submission of 'C' form in prescribed time. The dealer not filed 'C' for....
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....authorities with regard to the explanation offered by the petitioner as per Ext.P5, as to the delay and to have the matter finalised accordingly. 7. In the decision rendered by a Division Bench of this Court in Kochi Refinaries Ltd. vs. State of Kerala (2011 (4) KLT SN 123), it was observed that the Tribunal has no power to grant indefinite time to obtain C-forms for production at any time the dealer wants and that the C-forms should have been produced at the assessment stage itself. Even for accepting belated C-forms, the assessee has to furnish explanation. Since the Assessing Officer has not considered the matter with specific reference to the power to condone the delay and since the explanation offered by the petitioner herein as per....