ZIMMER INDIA PVT LTD Vs. ASSISTANT COMMISSIONER (CT)

JUDGEMENT

(1.) Heard. Mr.R.L.Ramani, learned Senior Counsel for Mr.B.Raveendran, learned counsel for the petitioner and Mr.K.Venkatesh, learned Government Advocate accepting notice on behalf of the first respondent. With the consent on either side, the writ petitions themselves have been taken up for disposal.

(2.) The petitioner who is the registered dealer on the file of the first respondent under the provisions of the Tamil Nadu Value Added Tax Act, 2006 (TNVAT Act) and the Central Sales Tax Act, 1956 (CST Act) has filed these writ petitions challenging an order of assessment under the CST Act for the year 2014-15 and the consequential notice attaching the petitioner's Bank Account for recovery of the tax as computed in the impugned assessment order. Though the relevant assessment year is 2014 - 2015, the first respondent had issue a notice only on 09.06.2016 calling upon the petitioner to file C Forms within a period of 15 days failing which proposed to complete the assessment by assessing the transaction to a higher rate of tax. The petitioner's case is that on account of the floods, the entire office premises was inundated and they could not filed objections to the notice dated 09.06.2016. This resulted in an order dated 29.07.2016 computing the total tax payable by the petitioner. On receipt of the said order, the petitioner submitted a representation on 03.03.2017 enclosing about 131 C Forms and 28 F Forms. Further, it was submitted that there is a delay in submitting the Forms due to the damage caused by heavy floods and their godown of the building was fully flooded and they are in the process of collecting the balance Forms and requested a months time to enable them to submit those Forms. After waiting for nearly a month the respondent has passed the impugned assessment order dated 28.04.2017, after due credit to C Forms and F Forms produced by the petitioner and complete the assessment.

(3.) The learned senior counsel appearing for the petitioner would submit that so far as the inter-state sales not covered by the C Forms, the Assessing Officer has assessed the transaction at a higher rate of tax at 5% and in respect of the claim for exemption on stock transfer, the same has been disallowed for want of declaration Forms. It is submitted that the petitioner has taken effective steps to obtain duplicate F Forms and may be granted reasonable time to produce the same as the procedure to obtain duplicate Forms is a cumbersome procedure. Therefore, the learned senior counsel would state that the impugned attachment order may be lifted and the Assessing Officer may be directed to grant reasonable time to produce the remaining C Forms and F Forms.