TaxTMI 
TaxTMI 
TaxTMI 
2021 (1) TMI 659
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....respondent herein issued an order of assessment vide proceedings No.19.11.2015. It is stated in the affidavit, filed in support of the Writ Petition, that on 23.07.2016, petitioner herein filed a representation before the first respondent enclosing 'C' forms, as per sub-Rule (7) of Rule 12 of the Central Sales Tax (Registration and Turnover) Rules, 1957 (for brevity, 'the Rules'). It is also the case of the petitioner herein that he did not receive either the show cause notice or the assessment order and the petitioner got the knowledge of the assessment order only when a demand was made vide order, dated 05.08.2020. It is stated that the petitioner herein also submitted a representation on 24.08.2020 i.e. after receipt of the demand. 4. According to the learned counsel for the petitioner, the impugned action of non-consideration of the representations, submitted by the petitioner herein, is highly illegal, arbitrary, violative of Article 14 of the Constitution of India and opposed to the very spirit and object of the provisions of the Rules. It is also the submission of the learned counsel that, since there is no limitation prescribed, under Rule 12 (7) of the Rules, it is incumb....
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....rovided further that a single declaration may cover all transactions of sale, which take place in a quarter of a financial year between the same two dealers: Provided also that where, in the case of any transaction of sale, the delivery of goods is spread over to different quarters in a financial year or of different financial years, it shall be necessary to furnish a separate declaration or certificate in respect of goods delivered in each quarter of a financial year.] [(2) Where a blank or duly completed form of declaration is lost, whether such loss occurs while it is in the custody of the purchasing dealer or in transit to the selling dealer, the purchasing dealer shall furnish in respect of every such form so lost an indemnity bond [in Form G] to the notified authority from whom the said form was obtained, for such sum as the said authority may having regard to the circumstances of the case, fix. Such indemnity bond shall be furnished by the selling dealer to the notified authority of his State if a duly completed form of declaration received by him is lost, whether such loss occurs while it is in his custody or while it is in transit to the notified authority of his Sta....
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.... the purchasing dealer not being registered under section 7 in the State in which the goods covered by Form C referred to in sub-rule (1) are delivered, he is not able to obtain the said form in that State, Form C may be the one obtained by him in the State in which he is registered under the said section.] [(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.] [(8)(a) The person referred to in clause (a) of sub-rule (1) of rule 3 shall alone be competent to sign the declaration in Form C or Form F or the certificate in Form EI or Form EII]: [Provided that where such person is a proprietor of any business or a partner of a firm or a karta or manager of a Hindu undivided family, any ....
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....uch evident from a reading of the above provision of law that the declaration in form 'C' is required to be furnished to the prescribed authority within three months after the end of the period to which the declaration or the certificate relates. In the instant case, the assessment pertains to the period 2012-2013. Three months period, according to the said provision of law, came to an end by the end of June, 2013. As per the proviso to Rule 12 (7) of the Rules, the prescribed authority is empowered to receive form 'C' if the authority is satisfied that the assessee concerned was prevented by sufficient cause from furnishing the same within time. Therefore, it is very much lucid that it is mandatory on the part of the assessee to show sufficient cause for submission of 'C' forms with delay and the said consideration, in the considered opinion of this Court, is not automatic, however, subject to the satisfaction of the authority concerned. In fact, the said provision of law, obviously, imposes an obligation on the authority to record the satisfaction with regard to the cause shown by the assessee which prevented the assessee from filing the required form within time. Therefore, it i....