2025 (2) TMI 313

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....ernment Pleader for Commercial taxes. 2. In all these cases, the petitioners have approached this Court being aggrieved by the refusal of the assessing authorities to receive 'H' Forms that were sought to be produce after the assessment proceedings had been completed. 3. The petitioners contend that there is no time limit for receipt of 'H' Forms, and that such 'H' Forms can be filed even after the assessment proceedings have been completed, in view of the Judgments of the erstwhile High Court of Judicature at Hyderabad for the State of Telangana and the State of Andhra Pradesh and this Court in W.P.No.1466 of 2017 dated 24.01.2027, W.P.No.16718 of 2019 dated 30.10.2019, W.P.No.12450 of 2019 dated 07.10.2023 and W.P.No.18205 of 2020 a....

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....ule 12 (10) (b) of the CST (R&T) Rules stipulated that the terms applicable to production and filing of Form 'C' would mutatis mutandis apply to certificate in Form 'H'. Rule 12 (7) and Rule 12(10) of the CST (RNT) Rules read as follows: Rule 12 (7): The declaration in Form 'C' or Form 'F' or the certificate in Form 'E-1' 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 certifica....

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....m 'F', beyond the date of assessment and that the said forms could be taken into account, after due cause is shown, for the purpose of recalculating the tax liability arising out of the assessment order. 10. Under Rule 12 (10) the declaration in Form 'H' can be furnished to the prescribed authority only up to the time of assessment by the first assessing authority. There is no proviso to this provision, akin to Rule 12 (7) of the Rules. This would mean that the time frame set out under Rule 12 (10) is absolute and there is no leeway for grant of any further time by the authority. 11. Rule 12 (10) (b), which has already been extracted above, was understood by the earlier Division Bench in W.P.No.18205 of 2020 and batch to mean that the....