Can Form H (Certificate Of Export) Be Produced After Completion Of Assessment Proceedings? Andhra Pradesh HC Refers Question To Larger Bench
The Andhra Pradesh High Court was considering Writ Petitions filed by the Petitioners who were aggrieved by the refusal of the assessing authorities to receive ‘H’ Forms that were sought to be produce after the assessment proceedings had been completed.
The Andhra Pradesh High Court has referred to a larger bench for consideration the legal question as to whether Section-12(10) Central Sale Tax (R&T) Rules can be interpreted to allow production of Form H (Certificate Of Export) before Authorities after completion of assessment proceedings.
The Court was considering Writ Petitions filed by the Petitioners who were aggrieved by the refusal of the assessing authorities to receive ‘H’ Forms that were sought to be produce after the assessment proceedings had been completed.
The division-bench of Justice R. Raghunandan Rao and Justice Maheswara Rao Kuncheam observed, "In view of the earlier Judgments of the Division Benches of this Court which are co-ordinate with this bench, it would only be appropriate that the matter is placed before the Hon’ble The Chief Justice for reference to a Full Bench to resolve this issue."
The Petitioner was represented by Advocate Srinivasa Rao Kududpudi while the Respondent was represented by Government Pleader for Commercial Tax.
The Petitioners contended that there is no time limit for receipt of ‘H’ Forms, and that such ‘H’ Forms can be filed even after the assessment proceedings have been completed, in view of the Judgments of the erstwhile High Court of Judicature at Hyderabad for the State of Telangana and the State of Andhra Pradesh and this Court.
The Court at the outset noted that In all these Judgments, the Division Bench, in each case, had taken the view that the Judgment of the erstwhile High Court of Judicature at Hyderabad for the State of Telangana and the State of Andhra Pradesh in the case of M/s. Godrej Agrovet Ltd., China Pothapally & another vs. Commercial Tax Officer, Eluru & another, relating to ‘C’&‘F’ forms and the time within the such ‘C’&‘F’ Forms can be filed would apply to the production and filing of ‘H’ Forms also.
"Rule 12(7) states that ‘C’ forms or ‘F’ forms would have to be filed, before the prescribed authority, within three months after the end of the period to which the declaration or the certificate relates. However, the proviso to Rule 12(7) states that the prescribed authority could permit processing or filing of such declaration or certificate beyond the time set out in Rule 12(7), if sufficient cause is made out as to why the forms could not be filed within time. Interpreting this provision, a Division Bench of the erstwhile High Court of Judicature at Hyderabad for the State of Telangana and the State of Andhra Pradesh in M/s. Godrej Agrovet Ltd., China Pothapally & another vs. Commercial Tax Officer, Eluru & another had taken the view that the proviso extends the time for filing of Form ‘C’ or Form ‘F’, beyond the date of assessment and that the said forms could be taken into account, after due cause is shown, for the purpose of recalculating the tax liability arising out of the assessment order," the Court observed.
It pointed out that under Rule 12(10) the declaration in Form ‘H’ can be furnished to the prescribed authority only up to the time of assessment by the first assessing authority and since there is no proviso to this provision, akin to Rule 12(7) of the Rules, this would mean that the time frame set out under Rule 12(10) is absolute and there is no leeway for grant of any further time by the authority.
The Court was of the view that interpretation to Rule 12(10)(b) that the furnishing of declaration in Form ‘H’ can be done in the manner in which a declaration under Form ‘C’ can be filed even beyond the time of assessment may not be correct.
"Rule 12(10)(b) states that if any rules are made by the respective State Governments, relating to the filing of Form ‘H’, then the rules as they applied to the declaration in Form ‘C’, prescribed under the CST (R&T) Rules, would mutatis mutandia apply to filing of a certificate in Form ‘H’," the Court stated.
It thus left for the larger bench to drive home the issue with logical conclusion in view of the earlier Judgments.
Cause Title: M/s. Mohan Spintex India Limited vs. Commercial Tax Officer and Others (APHC010920822017)
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