2025 (12) TMI 1666

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....CST, VAT & Sales Tax<br>HON&#39;BLE MR. JUSTICE S.G. PANDIT AND HON&#39;BLE MR. JUSTICE K.V. ARAVIND For the Petitioner: (By Sri. Atul Krishna Rao Alur, Adv.). For the Respondents: (By Sri. Aditya Vikaram Bhat, AGA). ORAL ORDER (PER: HON&#39;BLE MR. JUSTICE K.V. ARAVIND) Heard Sri Atul Krishna Rao Alur, learned counsel for the petitioner, and Sri Aditya Vikram Bhat, learned Addition....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....a Appellate Tribunal, Bengaluru (hereinafter referred to as the 'Tribunal'), by the impugned order dated 12.08.2021, remanded the matter to the Assessing Authority to accept the Form-C filed/uploaded as on the date of the Tribunal's order. Accordingly, the matter was remanded for re-computation and to conclude reassessment afresh. 3. The assessee is before this Court in the present revision pet....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cate appearing for the State submits that the assessee has failed to produce the requisite Forms within the prescribed time. It is submitted that the Tribunal, adopting a lenient view, had already extended the opportunity to consider the requisite Forms submitted/uploaded up to the date of the Tribunal's order. Learned AGA further submits that the period of assessment pertains to 2013-14, and at t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he impugned order, has permitted submission and consideration of the requisite Forms up to the date of the Tribunal's order. Having regard to the fact that the indirect tax regime has changed since 2017, if the assessee is granted one more opportunity, which shall be final, no prejudice would be caused to the interest of the State. 7. Without examining the questions raised in the appeal and hav....