2023 (5) TMI 887

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....r the Assessment Year 2016-17 under the Central Sales Tax Act, 1956, in so far as it relates to levying tax on the Direct Export Sales and Sales in the Course of Export, which are exempted under Section 5(1) and Section 5(3) respectively of the CST Act, 1956, on the only ground that the 'H' forms and other related evidences were filed after passing of the Assessment Order as being contrary to the proviso to Rule 12(7) r/w Rule 12(10) of the CST (R&T) Rules, 1957. The petitioner prays for necessary orders in this matter. 2. The petitioner's case succinctly is thus:- The petitioner is a a Registered Dealer under the APVAT Act, 2005 and the Central Sales Tax Act, 1956, on the rolls of the 2nd respondent doing business in Granite. While s....

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....r petitioner and learned Government Pleader for Commercial Tax - I for the respondents. 5. Impugning the Revised Assessment Order in specifically refusing to accept Form-H and other relevant evidence produced by the petitioner in proof of making Direct Exports Sales and Sales in the Course of Export, learned counsel for petitioner, Sri G.Narendra Chetty, would submit that there is no embargo for accepting the Forms 'H' on the ground that they were not filed before the assessment was made by the 2nd respondent. In fact, the petitioner submitted a cogent reason for not filing those Forms i.e., due to prevalence of Covid-19 pandemic. Reiterating that there is no obstacle for accepting the Form 'H', learned counsel relied upon number of deci....

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....he 'H' Form and other evidence to show that he made export sales, but for the Covid-19 situation, he would have submitted them promptly in time. 9. In this context a perusal of the copy of original Assessment order filed along with the material papers shows, the impugned order was passed by 2nd respondent on 3.11.2020, It is an admitted fact that since March, 2020, the Covid-19 pandemic was in force and thereby the Central and State Governments restricted the movements of the general public. Learned Government Pleader has not disputed this fact and hence we can take Judicial notice of the same. 10. In that view we find substance in the submission of learned counsel for petitioner that due to the prevalence of the Covid- 19 pandemic, h....

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....ity to reopen assessment filed by the petitioner through letter, dated 2.5.2017 and deal with the acceptance of the documents, more particularly, 'C' form and 'H' form declarations and then pass orders in accordance with law, within a period of three months from the date of receipt of a copy of this order." 13. In Raj Trading Company Vs. State of Punjab [2014]71 VST 423 (P&H) in similar circumstances, the High Court of Punjab also having observed that the petitioner therein was in possession of 'H' Form by the date of original assessment order and appellate order showing prima facie that the goods were exported out of the country, directed the appellate authority for adjudication of the matter afresh with respect to the forms 'H' and 'C'....