2016 (6) TMI 807

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....S. Patil, Government Advocate, for the respondent ORDER Heard the learned counsel for the petitioner. At the stage of admission, the petitions are taken up for disposal. 2. Though the petitions are numbered as if there are two assessment years,  but, in fact, the petitions are preferred only in respect of the dismissal of  the appeal pertaining to the assessment year 2003-04. ....

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....to grant time in this regard. But, however, the assessing  authority was not sympathetic towards the request of the petitioner and accordingly had passed the assessment order. 5. The appellate authority, in turn, dismissed the appeal on the summary  finding that the petitioner had indeed failed to appear and produce declaratory forms in support of its claim and it was a mandatory requ....

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....he petitioner has not established sufficient reasons for not having produced the declaration forms C and F ? (b) On the facts and in the circumstances of the case, whether the honourable Tribunal is right in holding that under the provisions of rule 12(1) of the CST (R & T) Rules, 1957, the declaration forms are to be filed within the reasonable time and reasonable time cannot be regarded....

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....al is also fact-finding authority, the petitioner could have produced the material while assigning acceptable reasons for not having produced the same earlier. Since the Tribunal was not satisfied with the statements of the petitioner and the appeal having been dismissed also cannot be faulted. 9. However, the law provides for a concessional levy of tax which the petitioner is entitled to have ....