Case Law Details
TATA Hitachi Construction Machinery Company Pvt. Ltd. Vs State of Karnataka (Karnataka High Court)
The issue under consideration is whether Tribunal was correct in rejecting the C-Forms submitted by the petitioner and hence denying statutory benefits?
The Appellate Tribunal at the threshold has rejected the declaration forms on the ground of delay. It is well settled that the statutory declaration forms would be accepted by the Appellate Authority keeping in mind the inter-state transactions effected and the sufficient cause shown by the assessee in obtaining such declaration Forms from the purchasers. Merely for the reason that C-Forms are filed belatedly, it cannot be rejected. It is apparent that the petitioner has not placed on record satisfactory material to establish the circumstance of consignment agent and purchasers withholding the concerned declaratory Forms disabling the petitioner in producing the same within the relevant time prescribed under Rule 12(7) of the Rules. Similarly, the original C-Forms now placed before this Court requires to be examined in the light of the material to be placed by the petitioner to substantiate the reasons for the delay subject to authenticity of the documents.
It is not in dispute that concessional levy of tax which is provided by the legislature is to the benefit of the assessee, if such benefit is denied on technicalities, the purpose and object of extending the concessional rate of tax would be defeated.
Hence, in the circumstances, HC deem it appropriate to remand the matters to the Appellate Tribunal to reconsider the applications submitted by the petitioner for production of C-Forms as well as original C-Forms now furnished before this Court. The Appellate Tribunal shall re-examine the matters.
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