Mohan Spintex India Limited Vs Commercial Tax Officer and Others (Andhra Pradesh High Court)
Andhra Pradesh High Court recently addressed a dispute concerning the filing of ‘H’ forms after the completion of sales tax proceedings. The petitioners argued that there is no strict time limit for submitting these forms, and they should be accepted even after the assessment is concluded. Previous judgments from both the erstwhile High Court of Hyderabad and the Andhra Pradesh High Court supported this view, allowing the submission of ‘H’ forms beyond the assessment period, drawing parallels with the acceptance of ‘C’ and ‘F’ forms. These forms were also permitted to be filed after the assessment in cases where a valid cause was shown for the delay, as per Rule 12(7) of the Central Sales Tax (R&T) Rules.
However, the Court noticed a potential conflict regarding Rule 12(10) of the CST (R&T) Rules, which specifies the filing time for Form ‘H’ but lacks a provision allowing for extensions, unlike Rule 12(7) for Forms ‘C’ and ‘F’. The Court raised concerns about whether the time frame for filing ‘H’ forms is absolute or if extensions are permissible under certain circumstances, as no specific provision akin to Rule 12(7)’s proviso exists for ‘H’ forms. Additionally, the Court pointed out that Andhra Pradesh has not yet framed any specific rules regarding the filing of Form ‘H,’ which limits the application of Rule 12(10)(b). Given these legal complexities and conflicting rulings from different benches, the matter was referred to the Chief Justice for a decision by a Full Bench to resolve these issues conclusively.
