TaxTMI 
TaxTMI 
2021 (7) TMI 841
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....1st respondent had initially passed Assessment Order, vide A.O.No.27762, dt.15.03.2020, without taking into consideration the claim of the petitioner as to concessional rate of tax and exemption on turnover representing Inter-State sales and export sales effected respectively and without issuing any notice to the petitioner. 3. As this Court was setting aside such orders, which are passed in violation of principles of natural justice, the respondents had considered it appropriate to revise such assessment orders, which are passed in violation of principles of natural justice, by permitting the dealer/assessee, like the petitioner, to seek re-assessment, and also enabling the dealers to file statutory declarations, by reopening assessments ....
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....ise of powers conferred under Rule 12(7) of the CST Rules, had rejected the said two 'C' forms and one 'H' form submitted by the petitioner earlier covering a turnover of Rs. 2,16,490/- and one H form covering a turnover of Rs. 11,48,202/-, on the ground that these declarations filed by the petitioner are incomplete and being defective, and as such, the exemption claimed by the petitioner cannot be allowed. 8. It is the contention of the petitioner that the action of the 1st respondent in rejecting the 'C' and 'H' forms on the ground of being defective, without pointing out the defect by returning the said declaration forms, and without affording an opportunity to the petitioner to rectify the defects, would make the impugned order ....
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....equired to furnish duly completed declaration forms prescribed under the Rules. If declarations as prescribed under the CST Act and Rules or incompletely filled up declarations are filed, the same would have to be considered as invalid declarations entitling for rejection of the same. However, he is not in a position to dispute the fact that before the impugned order is passed by the 1st respondent, the petitioner is required to be put on notice with regard to the alleged defects in the declaration forms, which are sought to be rejected and the dealer ought to be afforded sufficient time to remedy such defects. 12. We have considered the submissions made by the learned counsel appearing for the respective parties. 13. Admittedly, it is no....
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....ity had noted certain deficiencies therein. The 1st respondent, without putting to petitioner the deficiencies as noticed by him in the said declarations, had straight away rejected the declarations, and subjected the turnover covered by the said declarations to tax at 14.5%, without even affording an opportunity to the petitioner to offer his explanation or returning the defective declaration to enable the petitioner to rectify such defects in the declaration and resubmit the same. 16. The 1st respondent ought to have considered the fact that the declaration forms are not generated by the petitioner, and on the other hand, are issued by the concerned authorities of the petitioner's buyers, located in the other State. The petitioner cannot....
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....ts. 20. In Tirukoilur Oil Mills Ltd., v. State of Madras (1967) 20 STC 388 (Mad.) = AIR 1968 Mad 311, it was held that - "Even the principles of natural justice require that, when something is discovered even at the appellate stage which exposed the assessee to a higher rate of tax, the dealer should be given an opportunity to rectify the defects within a stipulated time granted for that purpose." 21. In C.S.T. v. Darasha Mancherjee & Sons (1981) 47 STC 251 (MP-FB), a Full Bench of Madhya Pradesh High Court held that - "The rejection of declarations, it is not disputed, will result in denying the dealer the benefit of the concessional rate of tax. The rejection would, therefore, adversely affect a dealer who claimed the benefit of con....