2026 (1) TMI 1071

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....gan Tiwari, Advocate, holding the brief of Dr. Saurabh Kumar Pande, Advocate. JUDGMENT 1. The petitioner has filed this petition seeking the following relief(s):- "10.1 Calling for the records of the case. 10.2. Quashing the order dated 17.12.2018 for assessment year 2008-09 and 2010-11 passed by the Ld. Tribunal being Annexure P/4 as illegal and erroneous. 10.3 Directing respondent No. 5 to issue C-Form to the petitioner company at the earliest or within a specified reasonable time as the Hon'ble Court may deem fit. 10.4 Remanding the matter for fresh assessment and providing reasonable opportunity of hearing to the petitioner so that he may produce the required statutory forms. 10.5. ....

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.... the Assessment Officer, Form-C was not available with the petitioner, therefore, it could not be produced. He would further submit that during the pendency of this petition, Form-C has been issued by the prescribed authority and same has been provided by the respondent No. 5. He would contend that Form C has been placed on record along-with an application for taking document on record; thus, he would pray that the matter may be remitted back to the Assessment Officer to decide it afresh taking into consideration the Form-C provided by respondent No. 5. 4. On the other hand, learned counsel appearing for respondent(s) would oppose the submissions made by Mr. Dubey and submit that there is inordinate delay of 15-16 years in submission of ....

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....y the petitioner was also dismissed on merits vide order dated 31.01.2017. The petitioner preferred second appeal, which was dismissed for want of prosecution and against said order this petition has been preferred. During the pendency of this petition, Form-C has been issued by respondent No. 5 in favour of petitioner and same has been placed on record along with an application for taking document additional document on record. 9. Rule 12(1) of the Central Sales Tax (Registration and Turnover) Rules, 1957 is reproduced as under:- "12. (1) The declaration and the certificate referred to in Sub-section (4) of Section 8 shall be in forms C and D respectively : Provided that form C in force before the commencement of the C....