2026-VIL-139-KER
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VAT High Court Cases

Central Sales Tax Act, 1956 – Submission of Manual C-forms - Cancellation of concessional tax availed by the petitioner based on the C-forms in respect of the inter-State sale of arecanut - The assessing authority had initially accepted the C-forms and granted the concessional rate of tax. However, the Dy. Commissioner later issued a notice proposing to reopen the assessment on the grounds that some of the C-forms furnished by the petitioner were manual, and their details could not be verified from the TINXSYS system. Additionally, a difference was found between the conceded interstate sales and the check post details - Whether the cancellation of the assessment on the sole ground that the C-forms were manual and their details were not available in the TINXSYS system is valid – HELD - The mere fact that the details of the manual C-forms were not available in the TINXSYS system cannot be a valid ground to cancel the assessment, as long as the C-forms were accepted by the competent officer at the time of assessment. Once a competent authority has accepted the C-forms as genuine and granted the benefits, the petitioner cannot be asked to prove the same again. The burden to establish that the C-forms are bogus would be on the authority seeking to cancel the assessment, and this would require cross-verification with the authorities in the respective states that issued the C-forms. Merely because the details are not available in the TINXSYS system is not sufficient to hold the C-forms as bogus - The order canceling the assessment is set aside and the matter is remitted to respondent to reconsider the matter, after giving the petitioner an opportunity to be heard – The petition is disposed of - Whether the difference found between the conceded interstate sales and the check post details is a valid ground for cancellation of the assessment – HELD - The difference in the conceded interstate sales and the check post details might be due to duplication of entries in the check post details. This aspect also needs to be examined by the 3rd respondent while reconsidering the matter.
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