📰 𝗠𝗮𝗱𝗿𝗮𝘀 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴: 𝗗𝗲𝗽𝗮𝗿𝘁𝗺𝗲𝗻𝘁 𝗖𝗮𝗻𝗻𝗼𝘁 𝗥𝗲𝗳𝘂𝘀𝗲 𝗟𝗮𝘁𝗲 𝗦𝘂𝗯𝗺𝗶𝘀𝘀𝗶𝗼𝗻 𝗼𝗳 “𝗖” 𝗮𝗻𝗱 “𝗙” 𝗙𝗼𝗿𝗺𝘀 𝗣𝗼𝘀𝘁 𝗔𝘀𝘀𝗲𝘀𝘀𝗺𝗲𝗻𝘁 𝗖𝗼𝗺𝗽𝗹𝗲𝘁𝗶𝗼𝗻 📢 The court ruled that submission of “C” and “F” forms post-assessment cannot be grounds for refusal by the Department.

🔍 Facts: 𝗖𝗮𝘀𝗲 𝗧𝗶𝘁𝗹𝗲: BALAJI MACHINE WORKS PVT LTD vs THE ASSISTANT COMMISSIONER (CT), COIMBATORE 𝗖𝗼𝘂𝗿𝘁: Madras High Court 𝗖𝗮𝘀𝗲 𝗡𝘂𝗺𝗯𝗲𝗿𝘀: W.P.Nos.4863, 4869, 4870, and 4873 of 2023; W.M.P.Nos.4895, 4898, 4900, and 4901 of 2023 𝗗𝗮𝘁𝗲: 21-Feb-2023

𝗖𝗮𝘀𝗲 𝗕𝗮𝗰𝗸𝗴𝗿𝗼𝘂𝗻𝗱: The petitioner, Balaji Machine Works Pvt Ltd, submitted “C” and “F” Declaration Forms after the completion of assessment orders under the Tamil Nadu VAT Act, 2006. The Department initially refused to accept these forms on the grounds that they were submitted after the assessment was completed.

⚖ 𝗝𝘂𝗱𝗴𝗺𝗲𝗻𝘁: The Madras High Court held that the Department cannot refuse “C” and “F” forms solely because they were produced after assessment completion. The court directed the petitioner to submit a fresh application under Section 84 of the TNVAT Act, 2006, for rectification of the impugned assessment orders, along with the “C” and “F” Declaration Forms and other relevant documents. Until final orders are issued, the court instructed that no coercive measures be taken against the petitioner.

📜 𝗧𝗵𝗶𝘀 𝗿𝘂𝗹𝗶𝗻𝗴 𝗰𝗹𝗮𝗿𝗶𝗳𝗶𝗲𝘀 that late submission of essential declaration forms should not prevent their acceptance in assessment rectifications, providing fair relief to taxpayers who present valid documents post-assessment. 𝗧𝗲𝗮𝗺 𝗚𝗦𝗧𝗽𝗮𝗻𝗮𝗰𝗲𝗮 📞 7503031378