Telangana High Court Directs the Deputy Commercial Tax Officer to Consider the C-Forms Filed by the Petitioner

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Brief Facts of the Case 

The petitioner received a show-cause notice on 03.03.2018 from the 2nd respondent to which the petitioner responded through letters dt.27.02.2019 and dt.18.03.2020 by filing certain C-Forms. On 30.03.2020, the impugned order was passed without considering the C-Forms submitted by the petitioner on 27.02.2019 and 18.03.2020. In this Writ Petition, the petitioner has challenged the assessment order dt.30.03.2020 passed by the 1st respondent under the CST Act, 1956 for the period of April 2015 to March 2016.

Submission of the Petitioner 

Petitioner contends that a show-cause notice was received by the petitioner on 03.03.2018 from the 2nd respondent to which the petitioner responded through letters on 27.02.2019 and 18.03.2020 by filing certain C-Forms. The petitioner contended that on 30.03.2020, the impugned order was passed without considering the C-Forms submitted by the petitioner.

Petitioner further contends that another C-Form was also made available to the petitioner, which was submitted by the petitioner on 03.12.2020 to the 2nd respondent but ignoring all these documents, the impugned assessment order is passed.

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Counsel for the petitioner contends that a Garnishee Notice was also served on the banker of the petitioner in November 2020 to attach the petitioner’s bank account for payment of the tax determined under the impugned order.

Submission of the Respondent 

Sri M.Govind Reddy, Special Counsel for Commercial Taxes appearing for respondents does not dispute that in the impugned order the 1st respondent did not consider the C-Forms submitted by the petitioner on 27.02.2019 and 18.03.2020.

Observation of the Court 

The Court observed that the non-consideration of the C-Forms by the 1st respondent vitiates the impugned order.

Order of the Court 

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The Court allowed the Writ Petition. The impugned Assessment Order dt.30.03.2020 passed by the 1st respondent is set aside. The Court remitted back the matter to the 1st respondent for fresh consideration. The Court permitted the petitioner to file the C-Forms, if any, made available to the petitioner after the passing of the impugned order, before the 1st respondents within a period of four weeks from the date of receipt of a copy of the order. A personal hearing shall be afforded to the petitioner by the 1st respondent; and then a reasoned order shall be passed by the 1st respondent after considering the material filed by the petitioner including all the C-Forms submitted by the petitioner, as per law, and communicated to the petitioner.

For the original Order of the Court – Click here


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