2019 (1) TMI 555

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....dent : Mr.J.Kumaran, AGP JUDGMENT T.S.SIVAGNANAM, J. This is an appeal filed by the assessee against the order dated 14.11.2018 passed by the learned Single Judge in W.P.No.29652 of 2018. 2. The said writ petition was filed by the assessee challenging the assessment order dated 09.5.2018 under the provisions of the Central Sales Tax Act, 1956 (for brevity, the CST Act) for the year 201....

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....ore, the assessee took necessary steps to obtain the original Form F declarations from the web portal of the Commercial Taxes Department of the Government of Tamil Nadu and submitted a representation dated 29.6.2018, which was received by the office of the respondent on 09.7.2018, as could be seen from the signature and seal. 5. It is the specific case of the assessee that when the assessee sub....

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....ting notice for the respondent would submit that all these grounds can very well be canvassed by the assessee before the Appellate Authority and that therefore, the order passed by the learned Single Judge is just and proper. 9. After considering the submissions made by the learned counsel on either side and carefully perusing the materials on record, we find that initially, the Form F declarat....

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.... technical plea, cannot refuse to accept the Form F declarations. In fact, the Commissioner of Commercial Taxes, Commercial Tax Department, Government of Tamil Nadu issued a circular stating that the Form F declarations can be accepted by the Assessing Officer even after completion of assessment. Therefore, we are of the view that one opportunity can be granted to the appellant to go before the As....