2015 (12) TMI 53

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....ducts and imports its products from outside the territory of India. The goods are brought into the State of Uttar Pradesh and stocked in a warehouse located at NOIDA in U.P. from where the stocks is alleged to be transferred to other branches of the petitioner located in other states. For the purpose of stock transfer, the petitioner has been transferring the goods to other States during the months of April, May and June, 2015. In this regard, petitioner was required to submit necessary Form-C and Form F issued from the respective authorities of other States where the goods were transferred. Since the forms were not submitted within the stipulated period of three months, a show cause notice dated 5.10.2015 under Section 25 (1) of the U.P. V....

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....retion and not one of compulsion. In appropriate cases, prerogative writs could be issued. Normally, the Court is not exercising its discretionary jurisdiction if an efficacious alternative remedy is available. But, in the instant case, we find that no factual dispute is involved and the matter can be disposed of at the admission stage itself without calling for a counter affidavit. We are of the opinion that in financial matters, if the matter can be disposed of at the initial stage itself, it would be better not only for the assessee but also for the State otherwise filing of an appeal praying for an interim relief and thereafter the matter remains pending for a considerable period of time keeps the financial liability in a state of fl....

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....ods from one State to another was occasioned by reason of transfer of such goods by him to any other place of his business or to his agent or principal, as the case may be, and not by reason of sale, the burden of proving that the movement of those goods was so occasioned shall be on that dealer and for this purpose he may furnish to the assessing authority, within the prescribed time or within such further time as that authority may, for sufficient cause, permit, a declaration, duly filled and signed by the principal officer of the other place of business, or his agent or principal, as the case may be, containing the prescribed particulars in the prescribed form obtained from the prescribed authority, along with the evidence of despatch of....

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....essment order under Section 25 (1) of the U.P. VAT Act. A perusal of the Section 6 A and Rule 12 (7) further indicates that it allows the assessee to file an application seeking extension of time for furnishing such declaration Forms. Once such an application is filed before the authority, it is the discretion of the authority to grant time in the facts and circumstances of that case. The said provision does not indicate that the application for extension of time is required to be filed within the stipulated period of three months. In our view, the application for extension of time can be filed even after the expiry of three months. Further declaration Forms can be filed at any stage of the proceedings, which has to be considered by the ....