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Judgment
Heard Adv.Jaikrishna for petitioner and Sr. Government Pleader Shamsudheen for respondent.
The instant revisions filed under Section 41 of the Kerala General Sales Tax Act, 1963, concern issues relating to assessment year 2004-05. The petitioner challenges the order dated 30.11.2015 in T.A. No.47/2012 of Kerala Sales Tax Appellate Tribunal, Ernakulam. The petitioner, challenging the order in revision, has formulated the following questions for consideration of this Court.
“a) Whether the Tribunal was correct in rejecting the C-Forms submitted by the petitioner before them without properly reckoning the explanation offered by the petitioner for the delay in collecting the C-Forms?
b) Whether the Tribunal was correct in taking an inconsistent approach especially when in an identical case of the petitioner, the Tribunal was pleased to accept the C-Forms submitted by them?
c) Whether the Tribunal has properly applied the dictum laid down by the Apex Court in State of Andhra Pradesh v. Hyderabad Asbestos Cement Production Ltd reported in (1994) 94 STC 410?
d) Whether the Tribunal is right in not granting additional time to collect the left out C-Forms by the petitioner?”
The circumstances relevant for disposing of the revision are briefly stated thus:
On 28.02.2011 the assessment for the assessment year 2004-05 was completed. The petitioner is aggrieved by the decision of assessing officer in rejecting the C-Forms submitted by the petitioner, firstly without reasons and secondly the reasons stated are too trivial, and, therefore, filed appeal before the Appellate Authority. On 29.03.2012 the first appellate authority partly allowed the appeal but did not grant time to place before the first appellate authority the left out C-Forms which are ready and could be produced by the assessee. The petitioner filed T.A No.47/2012 before the second Appellate Tribunal. The Tribunal, for the reasons noted in the impugned order, rejected the appeal. Hence the revision.
The issue relates to the filing of C-Forms with delay and not considering the reasons given by the petitioner for submission of C-Forms with delay before the Tribunal. Advocate for petitioner submits that in similar circumstances this Court, in the revision filed by the very same assessee in S.T.
Rev. 43/2016 set aside the order of appellate Tribunal and remitted the matter to Tribunal for disposal in accordance with law and the operative portion of the Order reads thus:
“On the totality of the facts and circumstances, we are of the view that this is an eminently fit case where the assessee should have been given an opportunity by the Tribunal to show cause for excusing the delay in submitting the C-forms. If the Tribunal is satisfied in that matter, it has to decide the appeal on the basis of the C-forms as well. To pave way for this, the impugned decision of the Tribunal is set aside and the case is remitted to the Tribunal for considering the aforesaid aspect after affording the petitioner/assessee an opportunity to file affidavit and seek appropriate remedy in relation to the belated production of the C-forms. Needless to say, the originals of the C-forms will be made available to the Tribunal for verification with the copies which are produced. All this will be on condition that the revision petitioner pays the State an amount of `25,000/- (Rupees twenty five thousand only) as costs payable through the assessing officer of the petitioner, within a period of two weeks. Evidence of payment shall be placed before the Tribunal for further proceedings. Parties are directed to mark appearance before the Tribunal on 22.12.2016. This S.T.Revision is ordered accordingly.”
The Sr. Government Pleader does not dispute the circumstances under which the said order was made by this Court and the applicability of the said dictum to the case on hand. It is to be noted that in S.T. Rev. No.41/2016 this Court vide order dated 27.03.2017 has taken the same view and remitted the matter to appellate Tribunal for disposal after receiving additional affidavit etc.
After perusing both the orders we are satisfied that the circumstances present in the case are similar to the circumstances dealt with by this Court in the decisions referred to above, therefore, the view finally taken could be extended to the case on hand. Accordingly in terms of the order dated 25.11.2016 the order under appeal is set aside, subject to the petitioner pays/deposits with the Department Rs.25,000/-(Rupees Twenty five thousand
only) as costs payable through the assessing officer of the petitioner within four weeks from today. Evidence of payment shall be placed before the Tribunal for taking up further proceedings. Parties are directed to mark appearance before the Tribunal on 23.02.2021.
The S.T. Revisions are ordered accordingly.