2005 (10) TMI 516

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....Writ Petition Nos. 10978, 12657 of 2005 - -<br>CST, VAT & Sales Tax<br>SUDERSHAN REDDY B. AND ANANDA REDDY S. , JJ. ORDER:- The order of the court was made by B.SUDERSHAN REDDY J.-Both the writ petitions are being disposed of by this common order since the question that falls for our consideration in both the matters is one and the same. The short question that falls for our considerat....

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....The proviso to sub-rule (7) does not prescribe any time within which a dealer can file C forms, which means that at any time after making of the assessment, a dealer can file the forms and so long as he is able to satisfy the authority about the sufficient cause contemplated by the proviso, the authority shall have to receive those forms." (emphasis (1) is of ours) The decision of this court in....

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....sment, provided sufficient cause is shown. We may, however, hasten to add that the making of assessment itself cannot be postponed at the instance of a dealer in order to enable the dealer to produce such C forms, if such postponement results in bar of limitation in making the assessment. It means that if an assessment can be postponed and if such postponement is not hit by the limitation, time ca....

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.... forms and decide the matter on its own merits. If the authority comes to the conclusion that the dealer has shown the sufficient cause, it shall receive the same for passing further appropriate orders in accordance with law. That so far as W.P. No. 10978 of 2005 is concerned, the authority did not pass any order either accepting or rejecting the request of the dealer to receive the C forms. Ho....