2018 (2) TMI 1431

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....s Tax<br>Dr. VINEET KOTHARI, J. For The Petitioner : Mr.K.M.Shivayogiswamy, Advocate For The Respondent : Mr.T.K.Vedamurthy, A.G.A. ORDER The petitioner assessee is aggrieved by the impugned order Annexure-D dated 29.4.2014 passed by the respondent No.2 - Deputy Commissioner of Commercial Taxes (Audit)-6.7, VAT DVN-6, Bangalore, for the tax period 2007-2008/CST, raising a demand agains....

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....ch tax period covering the turnover one calendar month, i.e., on monthly basis. When made known the PA Holder has requested time to file the corrected F form. But inspite of time allowed, the dealer company did not file the corrected F form and also did not file the F Form for each calendar month. The PA Holder appeared has represented that the company is closed the business at Bangalore and they ....

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....sel for the petitioner submitted that there is no limitation prescribed in furnishing 'F' Form, in Rule 12(5) of Central Sales Tax (Registration and Turnover) Rules, 1957 (CST Rules) and therefore, the Assessing Authority could not have rejected the single 'F' Form filed for the entire year and mandating the separate 'F' Forms for each calendar month, which could be furnished only if the original ....

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....t even though no prescribed limit is given in the said CST Rules, the said separate 'F' Forms for each month ought to have been furnished by the petitioner assessee before the Assessing Authority, before the impugned order was passed by the Authority concerned. 6. Having heard the learned counsels for the parties, this Court is satisfied that Respondent Department itself failed to issue blank '....