2017 (1) TMI 579

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....rajan For the Respondents : Mr.Reena Iyswarya ORDER 1. Issue notice. Ms.Reena Iyswarya, accepts notice on behalf of the respondents. With the consent of the parties, the writ petition is taken up for final disposal. 2. The limited grievance of the petitioner firm is that the respondent No.1 has declined to revise its order of assessment dated 28.04.2016, on the ground that only an appe....

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....irst respondent, without having regard to the aforementioned provisions, has passed the impugned order, and thereby, failed to exercise jurisdiction, which is otherwise vested in him. 4. The petitioner firm in support of its submission, that the first respondent has power to accept C Forms beyond the prescribed period, if sufficient cause is shown, relies upon the following judgment of this Cou....

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....filled and signed by the registered dealer to whom the goods are sold containing the prescribed particulars in a prescribed Form obtained from the prescribed authority. Provided that the declaration is furnished within the prescribed time or within such further time as that authority may, for sufficient cause, permit. ..." Rule 12 (1) ... (7) The declaration in Form C or....

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....orms, which is three months, after the end of the period to which the declaration or the certificate relates. This power the first respondent is to exercise, if he is satisfied that the person concerned, i.e., the assessee, was prevented by sufficient cause from furnishing such declaration or Certificate within the time frame stipulated for the said purpose. 7.1. The impugned order, however, sh....