Case Law Details
Hindustan Zinc Ltd. Vs. State of Rajasthan and Anr. (Jodhpur High Court)- Court is of the opinion that even though in the era of E-filing of the returns under the various laws, such a practice deserves to be encouraged and is acceptable form of filing of returns to the various Tax Department, it is admitted position before this Court that relevant Rules for filing of soft copies of these returns viz. VAT-07, VAT-08 and VAT-9, particularly assessment year 2007-2008 and 2008-2009 were not available on the statue book on the date when they were filed. In the present case, as aforesaid, the relevant amendments in Rule 19 and 19A reproduced above were brought w.e.f. 20.11.2007 and 29.8.2008 respectively. The notification Annex.10 placed on record also permits only a particular class of dealers to file such returns electronically. The notification dated 27.2.2009 was given immediate effect and the date admittedly fell after relevant dates of filing of soft copy in the present case viz. On 16.10.2006, 30.11.2006, 28.2.2007 and 31.5.2007 respectively.
The assessee dealer may fall in the class of dealers covered under the notification dtd.27.2.2009 quoted above, but the question, which arises is, whether such notification can be given retrospective effect or not. The said notification dtd.27.2.2009 ex facie does not make it retrospective. It stipulates that same was having immediate effect i.e. w.e.f. 27.2.2009, a date after the relevant dates on which soft copies were filed by the assessee – company in the present case. Therefore, per se on the interpretation of these Rules, it cannot be applied retrospectively. The ground taken by the assessing authority in the impugned assessment order does not seem to be mere technical or a sham ground. It is not for this Court to apply the said Rule or notification retrospectively, merely because the E-filing of returns deserves to be encouraged. The effect of rejection or acceptance thereof, is a matter of procedure governed by the relevant Rules applicable to the facts of each case for the relevant period on the basis of relevant statute and notification available in the statute book. The grievance of the assessee in the present case, cannot be redressed by issuing mandamus to the respondent – department to accept such soft copies on the relevant dates when they were filed, even in absence of specific statutory rules or notification.
Please become a Premium member. If you are already a Premium member, login here to access the full content.