2015 (12) TMI 528

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.... statutory forms. 2. The petitioner is a manufacturer of Transformers and Assessee on the files of 3rd respondent under the TNVAT Act and CST Act and effected sales within the State as well as outside the State. During the year 2012-2013, the petitioner had effected Inter State Sales and direct export sales. 3. It is the case of the petitioner that the petitioner is entitled for concessional rate of taxes of 2% on production of C-Forms. Since the other state dealers had not furnished the C-Form declaration in time, the same was not able to be produced before the second respondent for finalising the assessment. Further, the petitioner was also not in a position to produce the export related documents so as to claim exemption in respect of ....

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....itioner submitted that without considering the reasonable cause and submissions raised in the appeal, the 1st respondent, dismissed the appeal on 12.08.2015 stating the reason of delay and hence he has no jurisdiction to entertain the appeal. 5. The learned Counsel for the petitioner would further submit that the impugned ex parte assessment order passed by the 2nd respondent is ex facie illegal, erroneous in law and violative of principles of natural justice, since the same has been passed without granting sufficient time. Hence, he pleaded that the same is liable to be quashed. 6. The learned Additional Government Pleader (Taxes) submitted that the orders came to be passed only after issuing notice, sufficient time was also given and th....