TaxTMI 
TaxTMI 
TaxTMI 
2015 (7) TMI 309
X X X X Extracts X X X X
X X X X Extracts X X X X
....ervices. The Weir India Private Limited, acquired the business of BDK Engineering Industries Limited, which was registered under the provisions of Karnataka Value Added Tax Act (for short 'the KVAT Act') bearing Tin No.29970002631 under a business transfer agreement executed between the parties by way of a slump sale on 11-10-2010. Upon such acquisition, the said business acquired from BDK Engineering Industries Limited was identified as a separate unit by name 'Weir BDK Valves'. The said unit was registered under the provisions of KVAT Act. 3. The return for the assessment year 2008-09 in respect of each quarter of relevant assessment year i.e. from April 2008 to June 2008, July 2008 to September 2008, October 2008 to December 2008, January 2009 to March 2009, taken up for assessment and notice under Section 9(2) of Central Sales Tax Act, 1956 (hereinafter referred to as 'the CST Act' for short) was issued on 17-02-2011 calling upon the petitioner to produce account books, tax invoices, sale bills and other relevant records for the assessment. In response to the said notice, the petitioner through his letter dated 22-3-2011 produced 'C' Forms and 'H' Forms and requested time to c....
X X X X Extracts X X X X
X X X X Extracts X X X X
....fter, the petitioner submitted 'C' Forms and requested the Assessing Authority to take into consideration the 'C' Forms and impose tax on concessional rate of tax. The Assessing Authority by its endorsement dated 26-09-2012 called upon the petitioner to pay the balance tax as per the assessment order dated 25-05-2011 failing which, coercive action will be taken. Being aggrieved by the said endorsement dated 26-09-2012 and also assessment order dated 25-05-2011, the petitioner preferred appeals before the Joint Commissioner of Commercial Taxes (Appeals), Dharwad Division, Hubli (the 'First Appellate Authority' for short) in appeal Nos.AP/CST/32-35/2012-13. The First Appellate Authority after considering the matter in detail found that the appeals filed by the petitioner are barred by limitation and the appeals are preferred beyond the period of 180 days, the First Appellate Authority has no power to condone the delay. Accordingly dismissed the appeals. Being aggrieved by the said order, the petitioner preferred these writ petitions challenging the assessment order and also the demand notices issued by the respondents. 4. During the pendency of the writ petitions, the petitioner als....
X X X X Extracts X X X X
X X X X Extracts X X X X
....he officers were not available on 25-07-2011 and 26-07-2011. No opportunity has been given to point out the mistakes in the assessment order. Subsequently, the petitioner produced 'C' Forms covering turnover of Rs. 4,26,56,949/- and also 'H' Forms covering Rs. 1,92,020/- and that was not taken into consideration. These statutory forms can be produced at the appellate stage also. The non-consideration of the statutory forms is contrary to law. If all the statutory forms produced by the petitioner are taken into consideration, the petitioner is entitled for refund of Rs. 3,56,15,297/-. The Appellate Authority without taking into consideration the reasons assigned for condoning the delay in filing the appeal dismissed the same, which is contrary to law. The reason assigned by the petitioner is a bonafide reason that they have to collect the Forms from his customers. Apart from that, they had acquired the business of BDK Engineering Industries on 11-10-2010. Within four months of acquisition of that industry, the assessment was taken up for the assessment year 2008-09. The writ petitions filed by the petitioner are maintainable since sufficient opportunity has not been given to the pet....
X X X X Extracts X X X X
X X X X Extracts X X X X
....pportunity has been given to the petitioner to produce statutory forms, despite the same, the petitioner has failed to produce the same. Accordingly, the Assessing Authority has passed the order. Hence, sought for dismissal of the writ petitions. 8. I have carefully considered the arguments addressed by the learned counsel for the parties, perused the impugned assessment order and other relevant records. 9. The returns filed by the BDK Engineering Industries Limited for the assessment year 2008-09 in respect of each quarter was taken up for verification. In the meantime, the said BDK Engineering Industries was taken over by the petitioner-company. The notice was issued to the petitioner to produce the necessary account books, tax invoices, sale bills, declarations and certificates. In pursuance of the said notice, some of the 'C' Forms and 'H' Forms were produced and sought for some more time to collect the balance C Forms from their customers. On the basis of the 'C' Forms and 'H' Forms furnished by the petitioner, preassessment notice was issued under Section 9(2) of CST Act read with Sections 35, 36 and 72(2) of KVAT on 26-03-2011 calling upon the petitioner to file their obje....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e Hon'ble Madras High Court in the case of State of Tamil Nadu V/s Arulmurugan and Company 51 STC 381 as under: ".......... Where the assessing authority is satisfied, in a given case, about the existence of sufficient cause, it must necessarily be followed up by appropriate action, such as reopening the assessment already completed. Perhaps the requisite corrective action can be taken by invoking the assessing authority's statutory power of rectification of mistakes. Even otherwise, the implementation, in appropriate cases, of, the power to allow further time cannot be withheld on the excuse that there is no express provision either in the statute or in the statutory rules for reopening the assessment. When the power is there and the facts are there demanding its exercise, the implementation must be done as a matter of course, on the doctrine of implied or ancillary powers." Further, he also relied upon Rule 12(7) of the Central Sales Taxes (Registration and Turnover) Rules 1957 and contended that the declaration Forms can be filed at subsequent point of time and not necessarily along with the returns. In support of his contention he relied upon the judgment of the Hon'ble S....