2026 (1) TMI 17

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....carries on business in sale and export of rice, had disclosed a turnover of Rs.13,30,71,116/-, for the assessment year 2011-12, under the CST Act. The Commercial Tax Officer, Jagannaikpur Circle, Kakinada had assessed the petitioner in relation to the said turnover and levied tax of Rs.61,17,458/-. Thereafter, the Commercial Tax Officer had issued a notice, dated 09.02.2016, contending that a turnover of Rs.1,21,67,500/- which was not included in the gross turnover, which had been declared under the VAT system had escaped assessment and called upon the petitioner to produce proof that the said turnover relates to export of rice under Section 5(1) of the CST Act, by producing the necessary documents. The petitioner contends that it had produ....

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.... they filed documentary evidence of xerox copies of H-forms pertaining to sale in the course of Export for the year 2011-12 for Rs.1,21,67,500/- and requested to consider their claim of exemption". 4. After recording these facts, the Deputy Commissioner rejected the claim, stating that no documents for the aforesaid turnover of Rs.1,21,67,500/- had been placed before the Assessing Officer. On that basis, the Deputy Commissioner revised the order of assessment, dated 31.03.2015, and raised an additional demand of Rs.6,08,375/-. Aggrieved by the said order of revision, the petitioner has approached this Court, by way of the present Writ Petition. 5. It is the case of the petitioner that the Deputy Commissioner apart from denying the rec....

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....forms on the ground that he was not empowered to revise the assessment and also because they were produced after the order of assessment has been passed. 8. It is not understandable as to how the question of filing H-forms after the order of assessment would arise in the present case. The order of assessment, dated 31.03.2015, did not touch the aforesaid turnover. It is only subsequently that the Commercial Tax Officer raised this issue but did not take it to its logical conclusion. Consequently, the Deputy Commissioner raised the very same issue and refused to take into account the H-forms produced by the petitioner even after recording that such xerox H-forms had been placed before him. The subsequent endorsement of the Deputy Commissi....