Manoj Gupta (B.Com, CA-Final, M.Com) (74 Points)
22 April 2013Good evening friends,
we have to file an appeal under sales tax but i m confuse for drafting the grounds of appeal , actually the issue is we have received the Fresh C Forms After completion of assessment and we want to get the benefit of these forms and these forms were taxed at the time of assessment. So please help me that how can i draft ground for appeal.
Thanks
MJ Krishnamurthy
(ACCT(Retd))
(7197 Points)
Replied 23 April 2013
Mr Manoj Gupata,
Normal rules say that the selling dealer should produce 'C' forms to the assessing/LVO within three months of the quarter in which they were sold. If it can not be done the LVO/assessing officer may grant some extension of time if the dealer shows some cause for the delyay in submission of forms.If such extended period is not exhausted you can file the late received forms before the assessing authority with an application requesting him to rectify the order and reduce the levy to the concessonal level.If such extension of time also has expired,then the appellate authority can consider the request under very rare and really difficult circumstances due to which the dealer could not file the required 'C' forms. This is the ruling given by the honourable Supreme Court of India in the case of State of Andhra Pradhesh Vs Hyd Cements 1994,94 stc410. So, in this situation see whether you can approach the assessing officer or prefer an appeal. For going on appeal you have to quote the special grounds due to which the necessary forms could not be filed before the said officer. Then only pettition grounds can be drafted.......mjk
CAclubindia
