UPVAT | Exemption/Concession Form Not Produced During Assessment Due To Unavoidable Circumstances, Can Be Considered By Tribunal: Allahabad HC
Live LawThe Allahabad High Court has held that if a form through which exemption/concession has been claimed under the Uttar Pradesh Value Added Tax Act, 2008 could not be produced at the time of assessment due to unavoidable circumstances, the same can be produced before the Tribunal. The bench comprising of Justice Piyush Agrawal held, “The transaction already claimed by the applicant as exempt/concession rate of tax in its hand, the form, which could not be furnished due to unavoidable circumstances, the form could be considered by the Tribunal.” Factual Background Revisionist was registered under the UP VAT Act and the Central Sales Tax Act. Relying on an identical case of Hindon River Mills Limited, the Court held that the form through which exemption/concession has been claimed by the revisionist for a transaction, which could not be produced at the time of passing the assessment order due to unavoidable circumstances, could be considered by the Tribunal at the stage of appeal. “In the peculiar facts & circumstances of the case, when the transaction has already been made and covered by the requisite forms, the applicant, if due to unavoidable circumstances, could not obtain the forms and had produced the same upto the state of Tribunal, even in the subsequent stage, providing the claim has already been made for the same, the form should be accepted.” The Court further took support of the decision of the Allahabad High Court in M/s Dhan Prakash Cane Crushers Vs. Commissioner of Sales Tax wherein the forms produced before the revisional court were accepted and the case was remanded back to the Tribunal for fresh consideration.