2016 (12) TMI 817

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....du Value Added Tax Act, 2006 [TNVAT Act] as well as under the Central Sales Tax Act, 1956. In this writ petition, the petitioner challenges the Assessment order dated 25.11.2016 for the Assessment Year 2013-2014. The impugned Assessment Order is challenged on three grounds, namely, non production of Form C and Form H Declarations and reversal of ITC u/s.19[5][c] of TNVAT Act, wherein, they have stated that they have decided to pay Rs. 5,33,332/-. The petitioner, on receipt of the notice dated 14.11.2016 submitted their reply dated 25.11.2016. In the said reply, with regard to Form C and Form H declarations, the petitioner stated that they are in the process of collecting the respective forms and will submit the same to the respondent at the....

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....ir approach when there is a belated submission of such declaration forms. The operative portion of the Circular reads as follows:- "The first original assessment order is to be passed with the maximum available C Forms. However, where the party subsequently produces C Forms from other States invoking the provision that he [assessee] had tried his best, but it was beyond his control, because C Forms were either not readily available or readily issued in those States, the Assessing Officers have to be liberal in reopening and reassessing of such cases. Further, the High Court of Madras has held in the case of M/s.Arulmurugan and Co., reported in [1984] 51 STC 381 that the proviso to section 8[4] does not insist that the assessee shou....