Sri Ram Trading Company, Represented by its Proprietor v. Assistant Commissioner
2012-10-18
M.JAICHANDREN
body2012
DigiLaw.ai
Judgment 1. Heard the learned counsel appearing for the petitioner and the learned Government Advocate, appearing on behalf of the respondent. 2. The main contention of the learned counsel appearing on behalf of the respondent is that the impugned orders, have been passed in respect of the Central Sales Tax assessment years 2007-2008 and 2008-2009, taking into account the turn over, as per the returns submitted by the petitioner, in respect of the said assessment orders. However, the petitioner had not been in a position to file the 'C' Forms before the respondent, prior to the passing of the said impugned orders. Since, the relevant 'C' forms are available with the petitioner, this Court may be pleased to set aside the assessment orders and direct the respondent to pass the assessment orders, in respect of the assessment year 2007-2008 and 2008-2009, afresh, taking into consideration the 'C' forms to be filed by the petitioner. In view of the said submissions made by the learned counsel for the petitioner, the impugned orders of the respondent, dated 29.02.2012 and 15.11.2011, are set aside. The petitioner is directed to file the 'C' forms before the respondent, within a period of fifteen days from the date of receipt of a copy of this order, and on receipt of 'C' forms to be filed by the petitioner, the respondent shall consider the same and pass appropriate assessment orders, in respect of the assessment years 2007-2008, 2008-2009, on merits and in accordance with law, as expeditiously as possible. These writ petitions are ordered accordingly. No costs. Consequently, connected Miscellaneous Petitions is closed.