2018 (5) TMI 1611 – KERALA HIGH COURT – TMI – Principles of Natural Justice – it was alleged that the petitioner has not produced documents evidencing despatch of goods along with the Form-F declarations as provided for under Section 6A of the Act – Held that: – In so far as the assessing authority has no case that the petitioner has not produced the Form-F declarations in respect of the transactions, when it was found that the petitioner has not produced the documents evidencing despatch of goods covered by the Form-F declarations, the assessing authority ought to have given an opportunity to the petitioner to produce the same, before completing the assessments on the basis that the petitioner has not produced the said documents.
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. 2. One and the same petitioner has instituted all the writ petitions. The petitioner is a registered dealer under the Central Sales Tax Act (the Act). The petitioner was issued notices proposing to complete the assessments under the Act for the periods 2013- 14, 2015- 16 and 2016- 17 in the manner indicated in the notices on the ground that they have not furnished the Form-F declarations in support of their claim for exemption from payment of tax under the Act. On receipt of the preassessment notices, the petitioner furnished the Form-F declarations. Despite production of the Form-F declarations, the assessments of the petitioner for the relevant years have been completed as proposed in the pre-assessment notices on the ground that the pe
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far as the assessing authority has no case that the petitioner has not produced the Form-F declarations in respect of the transactions, according to me, when it was found that the petitioner has not produced the documents evidencing despatch of goods covered by the Form-F declarations, the assessing authority ought to have given an opportunity to the petitioner to produce the same, before completing the assessments on the basis that the petitioner has not produced the said documents. In the said view of the matter, according to me, there is force in the contention of the petitioner that the orders impugned in the writ petitions are vitiated for non-compliance of the principles of natural justice. In the result, the writ petitions are allow
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