2020 (12) TMI 512

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....ises in both these cases, they are being disposed of by this common order. 3. The petitioners in both these cases are assessees registered under the CST Act, 1956 before the 2nd respondent. They are both proprietary concerns with different names but have the same Proprietor. 4. The 2nd respondent had assessed (i) the petitioner in W.P.No.19317 of 2020 for the tax period 2015-16 under the CST Act, 1956 by passing an order on 17.03.2020 and (ii) the petitioner in W.P.No.19324 of 2020 for the tax period 2015-16 under the CST Act, 1956 by passing an order on 13.03.2020. 5. The petitioners had then preferred Appeal No. A/26/20-21 V and Appeal No. A/25/20-21 V before the 1st respondent. 6. By separate orders passed on 22.09.2020 in AD....

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....ondent to enable the petitioners to place the C-Forms which have now been located.   12. Reliance is placed by petitioners on the Judgment of this Court in Godrej Agrovet Ltd. Vs. The Commercial Tax Officer, Eluru (2007) 7 VST 730 (AP) and the order dt.31.12.2019 in W.P.No.21316 of 2019 and the order dt.20.12.2019 in W.P.No.20160 of 2019 passed by the High Court of Andhra Pradesh. 13. In Godrej Agrovet Ltd. ((2007)7VST730(AP)), a Division Bench of the Andhra Pradesh High Court considered the question whether the proviso to sub-rule (7) of Rule 12 of the Central Sales Tax (Registration and Turnover) Rules, 1957 enables a dealer to file C-Forms after making of the assessment by the competent authority and answered the question in t....

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.... receive C forms even by the first assessing authority can be exercised only where sufficient cause is shown by the dealer for not filing them up to the time of assessment. 4. It is thus clear that sub-rule (7) of Rule 12 of the Rules confers power upon the assessing authority to receive C forms where sufficient cause is shown by the dealer for not filing them up to the time of assessment. There is no limitation as such provided for receiving the C forms and they can be received at any time after the order of assessment, provided sufficient cause is shown. We may, however, hasten to add that the making of assessment itself cannot be postponed at the instance of a dealer in order to enable the dealer to produce such C forms....