2014 (6) TMI 952

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....opda For the Respondent :  Manoharan Sundaram, Additional Government Pleader (Tax) JUDGMENT Heard Mr. T. Pramodkumar Chopda, learned counsel appearing for the petitioner and Mr. Manoharan Sundaram, learned Additional Government Pleader (Tax), appearing for the respondent. By consent, the main writ petition itself is taken up for final disposal. The petitioner has come up with t....

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....orted the same in the monthly returns and claimed input tax and paid tax (output tax) thereon after adjusting/ set-off input tax credit. The respondent issued a notice dated September 11, 2013 proposing to levy higher rate of tax on inter-State sales for Rs. 1,17,87,722 not covered by C forms. Pursuant to the same, the petitioner filed C forms (55 numbers) covering entire inter-State sale for Rs. ....

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....nd requested the petitioner to furnish month-wise details. Accordingly, the petitioner filed details on February 6, 2014. Thereafter, to the shock and surprise, the respondent passed the impugned order levying higher rate of tax on inter-State sales covered by valid C forms on erroneous and flimsy grounds. Hence, challenging the same, the petitioner has come up with the present writ petition. T....

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....the respondent is challenged mainly on the ground that though sufficient reason has been given for the delay in filing the C forms, the same has not been considered. Thus, the short point for consideration is regarding the reason for the delay. The section clearly says that it is for the petitioner to give reasonable cause for the delay. In this case, due to personal inconvenience, the petitioner ....