TaxTMI 
TaxTMI 
2016 (5) TMI 122
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....e Added Tax Act and the Central Sales Tax Act for the assessment years 2011-2012 to 2013-2014 and to direct the 1st Respondent to rectify the assessment orders, dated 20.2.2015, made for the assessment years CST 34620013993/2011-2012, TIN CST 34620013993/ 2011-2012, CST 34620013993/2012-2013 and TIN CST 34620013993/2012-2013, based on the rectification applications dated 23.3.2015 and 13.7.2015 of the Petitioner and to quash the same in so far as the assessment year CST 2013-2014 and TIN 2013-2014 are concerned, because the attachment has been made without there being an assessment order passed for the assessment years CST 2013-2014 and TIN 2013-2014. 2. The case of the Petitioner in all these Writ Petitions is as follows:- 2.1. The Petit....
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....essment year TIN 2011-2012, the 1st Respondent, in the assessment order dated 20.2.2015, has wrongly levied tax at the rate of 5%, instead of the correct rate of tax at 3% on the turnover relating to refined vegetable oil and also wrongly levied tax at the rate of 5%, instead of the correct rate of tax at 3% on the turnover relating to Fatty Acid Oil. In respect of the assessment year TIN 2012-2013, the 1st Respondent in the assessment order dated 20.02.2015 has reversed the input tax credit of Rs. 5,49,036/- for want of C forms. Thereafter, for the assessment year 2011-2012, the Petitioner submitted C forms and F form declarations on line and also filed application dated 23.3.2015, giving reasons for the belated filing, for rectification o....
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....nput tax credit on the strength of the C forms now filed by them. However, the 1st Respondent till date has not rectified the assessment orders dated 20.2.2015 passed for the assessment years CST 2011-2012, TIN 2011-2012, CST 2012-2013 and TIN 2012-2013 based on the rectification applications dated 23.3.2015 and 13.07.2015. Further, in respect of bank attachment made for the above assessment years and also for the assessment year CST 2013-2014 and TIN 2013-2014, the 1st Respondent has not taken any action. Further, without there being an assessment order for the assessment year CST 2013-2014 and TIN 2013-2014, the attachment of the bank account of the Petitioner towards arrears of tax is without authority of law. In such circumstances, thes....
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....has passed the assessment orders dated 20.2.2015 for the assessment years 2011-2012 and 2012-2013. The Petitioner sent a representation dated 23.03.2015 and requested to revise the assessment order. Once the final assessment order is issued to the Petitioner, it attains finality and it cannot be revised now and then. Further, the Petitioner is having arrears of tax for the assessment years 2011-2012 and 2012-2013 and it is sufficient to attach the bank account of the Petitioner for non-payment of arrears of tax for the said assessment years and therefore, there is no necessity to pass an assessment order as required by the Petitioner for the assessment year 2013-2014. Therefore, the action of the 1st respondent is according to the law. Furt....
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....o a registered dealer, shall pay the tax at the concessional rate, provided that they shall produce Form-C declaration obtained from the prescribed authority of purchaser at the time of assessment. The learned Government Pleader further contended that on scrutiny of the returns filed by the dealer for the assessment years 2011-2012 and 2012-2013, it was found that the Petitioner has effected local sales of Oil by paying tax @ 4% and 3% for the assessment years 2011-2012 and 2012-2013 and that the Petitioner also made inter-state sale of Oil under Section 8(1) of the CST Act, 1956 to other States and paid tax at a concessional rate of 2% for the assessment years 2011-2012 and 2012-2013 and has made stock transfer against Form-F claiming exem....
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....ded Tax Act, 2007 read with Section 9(2) of the Central Sales Tax Act, 1956 in respect of the reliefs, as prayed for in these Writ Petitions. 8. Upon perusal of the Rules related to furnishing of Form C and Form F as provided under the Pondicherry VAT Rules, it is apparent that the time limit has been fixed. At the same time, it cannot be lost sight that the Central Sales Tax Rules does not provide for any time limit. Since the State being the authority to make its own Rules and the question is as to whether the Respondents would be justified in rejecting the claim of the concessional levy/exemption on the ground of non-furnishing of statutory forms within 90 days time fixed under the Act. Furnishing of the statutory forms is not within th....