2017 (2) TMI 929

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....assed by the respondent. 2.1.Furthermore, the petitioner seeks a direction from this Court for consideration of its representation dated 19.01.2017, to take on record, the relevant declarations made in Form C and F. 3.The petitioner claims that is is a registered dealer under the Puducherry Value Added Tax Act, 2007 (in short, 2007 Act). It is averred by the petitioner that it is in the business of trading in medical equipment. The petitioner claims that it trades both imported equipment as well as medical equipment manufactured in India. 4.It is the case of the petitioner that for the purposes of its business, it has set up a warehouse in Puducherry, and that, a major part of its sales are carried out on inter State sale basis from its ....

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....ed notices for submission of statutory Forms to the petitioner qua financial years 2010-11, 2011-12 and 2012-13. 6.It appears that, thereafter, declarations were submitted for the said assessment years, and that, in fact, qua, assessment years 2012-13, the petitioner had to approach this Court by way of a writ petition. This Court vide order dated 25.06.2015, passed in W.P.No.7259 of 2015, directed the respondent to accept the declarations made in Form C and F. 7.The petitioner, as indicated above, in the present writ petition, is aggrieved by the fact that the respondent has chosen not to adopt the direction issued by this Court for Assessment Year 2012-13, vis-a-vis, the assessment year in issue i.e., AY 2013-14. 8.To be noted, via, th....

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....Registration and turnover) Rules, 1957, comes to the aid of the petitioner. The said Rule reads as follows: "(7) The declaration in Form C or Form F or the Certificate in Form E-I or Form E-II shall be furnished to the prescribed authority within three months after the end of the period to which the declaration or the certificate relates: Provided that if the prescribed authority is satisfied that the person concerned was prevented by sufficient cause from furnishing such declaration or Certificate within the aforesaid time, that authority may allow such declaration or Certificate to be furnished within such further time as that authority may permit." 13.The petitioner's explanation qua delay, is that, since, declarations had to be....