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Case Law Details

Case Name : Prayas Automation Pvt. Ltd. Vs State of Tripura (Tripura High Court)
Appeal Number : WP(C) No. 364/2016
Date of Judgement/Order : 22/03/2021
Related Assessment Year :
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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 could not postpone the assessments for the fear of the same getting time barred.

In the result, petition is disposed of with following directions:

(i) The respondent No.2 shall communicate the mismatch in figures which has prevented the said respondent from issuing “C”Form so far to the petitioner as well as respondent No. 4 simultaneously within a period of two weeks from today;

(ii) Upon receipt of such communication, the petitioner would have four weeks time thereafter to file a response to explain the discrepancy or to reconcile the figures;

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