M/S. Snp Engineerings vs. The Commercial Tax Officer

Held

The Court held that the impugned assessment order deserved to be set aside. The Court found that the 1st Respondent had not revised the original assessment despite clear instructions from the 2nd Respondent to do so upon submission of statutory 'C' declaration forms, and despite the extension of time for submission of these forms up to September 15, 2020. The Petitioner had indeed secured the 'C' forms and approached the 1st Respondent for revision. Therefore, the Court allowed the writ petition, set aside the assessment order dated March 26, 2020, and remitted the matter back to the 1st Respondent for fresh consideration. The 1st Respondent was directed to provide a personal hearing to the Petitioner, consider the 'C' declaration forms submitted on September 8, 2020, and pass a reasoned order in accordance with the law. No costs were awarded.

Facts

M/s. SNP Engineerings (Petitioner) filed a writ petition challenging an assessment order dated March 26, 2020, passed by the Commercial Tax Officer (1st Respondent) under the Central Sales Tax Act, 1956, for the period April 2015 to March 2016. The Petitioner had submitted GST returns but could not initially produce statutory 'C' declaration forms for Rs. 60,03,91,31. The Petitioner subsequently obtained these forms on September 8, 2020, and approached the 1st Respondent for revision of the assessment order. However, the impugned order was passed prior to this. The Petitioner contended that the 1st Respondent failed to consider the representation and revise the assessment despite instructions issued by the Commissioner of Commercial Taxes (2nd Respondent) extending the time for submission of 'C' forms up to September 15, 2020.

Key Issues

1. Whether the action of the 1st Respondent in not considering the Petitioner's representation dated 08/09/2020 and not passing revision orders, despite instructions from the 2nd Respondent, is illegal, arbitrary, and contrary to law, particularly in light of the extended deadline for submitting 'C' declaration forms? Petitioner's Arguments: The Petitioner argued that the 1st Respondent acted illegally and arbitrarily by failing to revise the assessment order when the 'C' declaration forms were submitted within the extended period stipulated by the 2nd Respondent's instructions. The Petitioner relied on the instructions issued by the 2nd Respondent to revise original assessments upon submission of statutory 'C' declaration forms and the extension of time for their submission until September 15, 2020. Respondents' Arguments: The judgment records no specific arguments presented by the Respondents.