Andhra Pradesh High Court - Amravati
M/S. Karthikeya Traders vs The State Of Andhra Pradesh on 21 August, 2024
Author: R. Raghunandan Rao
Bench: R Raghunandan Rao
APHC010667952022
IN THE HIGH COURT OF ANDHRA PRADESH
AT AMARAVATI [3488]
(Special Original Jurisdiction)
WEDNESDAY, THE TWENTY FIRST DAY OF AUGUST
TWO THOUSAND AND TWENTY FOUR
PRESENT
THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO
THE HONOURABLE SRI JUSTICE HARINATH.N
WRIT PETITION NO: 39672/2022
Between:
M/s. Karthikeya Traders ...PETITIONER
AND
The State Of Andhra Pradesh and Others ...RESPONDENT(S)
Counsel for the Petitioner:
1. SINGAM SRINIVASA RAO
Counsel for the Respondent(S):
1. GP FOR COMMERCIAL TAX
The Court made the following Order: (per Hon‟ble Sri Justice R Raghunandan Rao)
The petitioner is engaged in the business of export and import of
chillies, turmeric, all pulses and dals. For the assessment years 2016-2017 &
2017-2018, the petitioner had declared certain turnovers which are exempted
from tax under Section 5 (3) of the C.S.T. Act, 1956.
2. It is the case of the petitioner that he had sold goods to exporters and
his sale of such goods to exporters is covered under Section 5 (3) of the
C.S.T. Act.
3. The petitioner contends that his request from exemption of payment of
tax on such turnover, was rejected by the assessing authority, on the ground
that the petitioner had not submitted 'H' Forms obtained from the exporters. It
is the further contention of the petitioner that the assessing authority had
refused to receive such 'H' Forms, after assessment had been completed, on
the ground that such 'H' Forms can be submitted upto the date of assessment
and no further.
4. Aggrieved by this rejection of 'H' Forms by way of an endorsement,
dated 18.01.2022, the petitioner has approached this Court by way of the
present Writ Petition.
5. In the endorsement dated 18.01.2022, the 3rd respondent had stated
that receipt of 'C' Forms, after completion of assessment, is being done in
view of the judgment of a Hon'ble Division Bench of the erstwhile High Court
of Andhra Pradesh in the case of M/s.Godrej Agrovet Ltd., China
Pothapally & another Vs. Commercial Tax Officer, Eluru & another 1, but
such directions would not extend to 'H' Forms as the judgment of the Hon'ble
High Court dealt only with 'C' Forms.
6. The learned counsel for the petitioner draws the attention of this Court
to Rule 10 of the C.S.T (R&T) Rules, to contend that the benefit given to the
dealers for filing 'C' Forms beyond the period of assessment should be
available to 'H' Forms also.
(2007) VST 730(AP)-41 APSTJ 92
7. The Hon'ble Division Bench of the erstwhile High Court of A.P. in the
case of M/s.Godrej Agrovet Ltd., China Pothapally & another Vs.
Commercial Tax Officer, Eluru & another, had held that 'C' Forms can be
received by the assessing officer even after the order of assessment, on the
basis of Rule 7 which states that declarations in Form 'C' or Form 'F' are to be
normally furnished within three (03) months after the end of the period to
which such declaration relates with a proviso authorizing the prescribed
authority to continue to receive such declaration, if it is satisfied that the dealer
was prevented by sufficient cause from furnishing such declaration.
8. Rule 12 10 (b) reads as follows:
"The provisions of the rules framed by the respective State
Governments under sub-sections (3), (4) and (5) of Section 13
relating to the authority from whom and the conditions subject to
which any form of certificate in Form „H‟ may be obtained, the
manner in which such form shall be kept in custody and records
relating thereto maintained and the manner in which any such forms
may be used and any such certificate may be furnished in so far as
they apply to declaration in Form „C‟ prescribed under these rules
shall mutatis mutandia apply to certificate in Form „H‟."
9. This provision states that the rules and conditions applicable to
declarations in Form 'C' would mutatis & mutandi apply to certificates in Form
'H'.
10. In these circumstances, it must be held that dealers can avail of an
opportunity to file Form 'H' certificates/declarations after the order of
assessment. However, this would not be an absolute right and it would be
open to the assessing officer to accept or reject the same after expressing his
satisfaction or otherwise that the dealer was prevented by sufficient cause
from furnishing such declaration/certificate within the stipulated time.
11. Accordingly, this Writ Petition is disposed of leaving it open to the
petitioner to approach the 3rd respondent - assessing officer with a request to
consider the 'H' Forms relating the assessment years 2016-2017 & 2017-2018
and upon such application being made, the 3rd respondent would pass
appropriate orders, with reasons, accepting or rejecting the said 'H' Forms.
12. There shall be no order as to costs.
As a sequel, interlocutory applications pending, if any shall stand
closed.
________________________
R. RAGHUNANDAN RAO, J
______________
HARINATH.N,J
Date:21.08.2024
KPV
THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO
THE HONOURABLE SRI JUSTICE HARINATH.N
WRIT PETITION NO:39672 of 2022
(per Hon‟ble Sri Justice R Raghunandan Rao)
21.08.2024
KPV
