2014 (7) TMI 971

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....direct the respondent to consider the representation of the petitioner dated 03.05.2014 on re-submission together with the Form-C and Form-H declaration forms and re-open the assessment and receive the declaration forms and pass orders, according to law within a time frame. 2. In the affidavit filed in support of this petition, it has been averred that the petitioner is an assessee on the file of the respondent. For the assessment year 2011-2012, the petitioner reported a total and taxable turn over of Rs. 21,70,058/- under the Central Sales Tax Act. The respondent issued a pre- assessment notice dated 18.12.2013 stating the petitioner has wrongly reported the export sales turnover of Rs. 6,17,04,009/- under Section 5(3) of the CST Act i....

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....-H declarations and most of the Form-C declarations. Thereafter, the petitioner sent a reply dated 11.04.2014 to the respondent stating that he is having Form-C declarations and Form-H declarations and ready to produce the same. But in the mean while, before the expiry of the time for reply, the respondent has passed the impugned assessment order, dated 04.04.2014, disallowing the claim of exemption for the sales turn over under Section 5(3) of the CST Act on a turnover of Rs. 6,17,04,009/- on the ground of non-production of the Form-H declarations. The respondent also disallowed the concessional rate of tax for the inter-state sale turnover of Rs. 21,70,058/- for the non- production of Form-C declarations. The respondent levied a tax of Rs....