2011 (9) TMI 906

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....hat though the petitioner had filed C forms before the authority for seeking exemption from payment of tax but C forms were defective. In the C form, the purchase order was not mentioned. It is submitted that the petitioner be permitted to file afresh correct C forms duly issued by the competent authority. It is submitted that to rectify the error in C form, the petitioner be allowed an opportunity to file fresh C form. He has placed a reliance to an apex court judgment in State of H.P. v. Gujarat Ambuja Cement Ltd. [2005] 142 STC 1 (SC); [2005] 7 STJ 565 (SC); [2005] 6 SCC 499, in support of his contention. The learned counsel appearing for the State fairly submitted that on facts, the petitioner can be extended benefit of the judgme....

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....appeal is continuation of the assessment proceedings. In a given case, if the appellate authority is satisfied that the assessee was prevented by reasonable and sufficient cause which disenabled him to file the forms in time, it can be accepted. It can also be accepted as additional evidence in support of the claim for deduction. In the instant case, respondent No. 1-company made a specific request before the revisional authority which was turned down. Therefore, the question of any non-compliance with the relevant statutes does not arise. It was noted by this court in Sahney Steel and Press Works Ltd. v. Commercial Tax Officer [1985] 60 STC 301 (SC); [1985] 4 SCC 173 that even in a given case, an assessee can be given an opportunity to col....