‘C’ Forms cannot be rejected for Mismatch without providing the Opportunity

Prayas Automation Pvt. Ltd. Vs State of Tripura (Tripura High Court) From the reply filed by the State authorities, it emerges that such ‘C’ Forms were not issued on account of anomaly in the valuations. As a State authority respondent No. 4 ought to have conveyed this reason to the petitioner who could have either pointed out that there is no anomaly or reconcile the figures if it was possible. In the meantime, for want of ‘C’ Forms the petitioner went on suffering duty at the higher rates. The Assessing Officer in West Bengal who had jurisdiction over the petitioner c...