Tvl.Ultramax Hydrojet Private v. The Assistant Commissioner

In the High Court of Judicature at Madras Dated : 06.6.2018 Coram :

The Honourable Mr.Justice T.S.SIVAGNANAM Writ Petition No.13507 of 2018 & WMP.No.15908 of 2018 Tvl.Ultramax Hydrojet Private Ltd., rep.by its Director, Chennai-44.

...Petitioner

Vs The Assistant Commissioner (ST), Chrompet Assessment Circle, Station No.117, Station Road, Radha Nagar, Chennai-44.

...Respondent

PETITION under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari to call for the records of the respondent in the assessment order dated 04.5.2018 in CST.No.890951/2016-17 and quash the same. For Petitioner :

Mr.Adithya Reddy For Respondent :

Mr.M.Hariharan, AGP

ORDER

Mr.M.Hariharan, learned Additional Government Pleader accepts notice for the respondent. Heard both. By consent, the writ petition itself is taken up for final disposal.

2. The petitioner is before this Court challenging the assessment order dated 04.5.2018 under the provisions of the Central Sales Tax Act, 1956 for the assessment year 2016-17 on two issues, which have arisen in the impugned assessment order namely (i) inter-state sales and (ii) transit sales.

3. The petitioner is not before this Court contesting the matter on merits, but has pleaded that the time granted to them for production of the relevant forms was insufficient. The learned counsel for the petitioner prays that one more opportunity may be granted to the petitioner to produce the forms.

4. It is seen that on receipt of the revision notice dated 18.12.2017, the petitioner submitted a representation dated 18.4.2018. Along with the said representation, the petitioner enclosed C Forms, totally 45 in number, and requested 30 days https://hcservices.ecourts.gov.in/hcservices/

time to produce the remaining forms. Likewise, the petitioner produced 8 numbers of Form I in Original and two numbers of SEZ documents and also requested 30 days time to secure, collect and file the pending Form I Declarations. However, the Assessing Officer has not specifically dealt with this request nor rejected the same, but chose to complete the assessment and passed the impugned order. Considering the fact that there are no rigid time lines for production of declaration forms, this Court is of the view that reasonable time can be granted to the petitioner to to produce the requisite forms/declarations.

5. Accordingly, the writ petition is disposed of granting 15 days time to the petitioner to produce the relevant Form C Declarations and Form I Declarations before the respondent. On production of the same, the respondent shall verify the same and redo the assessment under the said heads namely inter-state sales and transit sales after affording an opportunity of personal hearing to the petitioner. No costs. Consequently, the connected WMP is closed.

Sd/- Assistant Registrar(CS VI) //True Copy// Sub Assistant Registrar rs To The Assistant Commissioner (ST), Chrompet Assessment Circle, Station No.117, Station Road, Radha Nagar, Chennai-44. +1 cc to Special Pleader sr 35532 WP.No.13507 of 2018& WMP.No.15908 of 2018 aa13/06/2018 https://hcservices.ecourts.gov.in/hcservices/