IN THE HIGH COURT OF JUDICATURE AT MADRAS Reserved on: Pronounced on:

02.08.2023 15.02.2024 CORAM THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.No.19130 of 2020 and W.M.P.No.23703 of 2020 M/s.Servo Packaging Limited, represented by its Director, Arun Narayanan Menon ... Petitioner Vs.

1. The Commercial, (CT), Commercial Taxes Department, Puducherry.

2. The Commercial Tax Officer – IAC, Commercial Taxes Department, Puducherry. ... Respondents Prayer: Writ Petition filed under Article 226 of the Constitution of India, to issue a Writ of Certiorari to call for the records on the file of the second respondent herein final notice No.34770007945/CTO Iac/72/2020 dated 12.03.2020 for the assessment year 2012-2013 and quash the same.

For Petitioner : Mr.P.Suresh For Respondents : Mr.V.Vasanthkumar Additional Government Pleader (Pondicherry)

ORDER

The petitioner has challenged the Impugned Final Notice dated

12.03.2020 bearing reference: 34770007945/CTO-IAC/72/2020 issued by the second respondent for the Assessment Year 2012-2013.

2. By the Impugned Final Notice dated 12.03.2020 bearing reference: 34770007945/CTO-IAC/72/2020, the petitioner has been called upon to show cause as to why a sum of Rs.51,64,063/- should not be demanded from the petitioner after adjusting the tax paid by the petitioner on the total tax payable and the total tax paid as detailed below:-

Total Tax Due :Rs. 1,29,42,717 Tax Paid :Rs. 77,78,654 Balance :Rs. 51,64,063

3. The Impugned Notice precedes summons issued to the petitioner on 25.09.2019 for the Assessment Year 2011-2012 and 2012-2013 issued with direction to produce requisite documents/declaration forms for the concession availed.

4. The specific case of the petitioner is that the Impugned Final Notice is contrary to the law settled by the learned Division Bench of this Court in the case of M/s.Pondy Die castings Private Limited vs. Appellate Assistant rendered in T.C.(R).Nos.37 and 39 of 2017 dated

27.10.2017.

5. It is submitted that the order passed by the learned Division Bench of this Court in T.C.(R).Nos.37 and 39 of 2017 in M/s.Pondy Die castings Private Limited vs. Appellate Assistant dated 27.10.2017 was also upheld by the Hon'ble Supreme Court in as much as Special Leave Petition filed by the Appellate Assistant Commissioner, Pondicherry was dismissed by the Hon'ble Supreme Court by its order dated 27.04.2018 in SLP (Civil) Diary.No(s).11787 of 2018.

6. The learned counsel for the petitioner has placed reliance on the decision of the Gujarat High Court in the case of H.Tribhovandas and Sons vs. State of Gujarat, rendered in R/S.C.A.3002 of 2018 dated 26.04.2018 and that of the decision of the Tripura High Court in the case of Kuber (India) Sales Private Limited vs. The Secretary, Finance Department, Government of Tripura, Agartal in C.R.P.No.78 of 2015 dated 09.12.2019 rendered in the context of Section 24 and 33 of the Tripura Value Added Tax, 2004 and Central Sales Tax Act, 1956.

7. The learned counsel for the petitioner has also drawn attention to Notification issued by the Government of Goa dated 30.01.2018 &

28.05.2019 extending the period for completing the assessment.

8. A reference was also made to another extension of limitation granted by the Government of Uttar Pradesh dated 15.06.2020.

9. It is submitted that the that the Impugned Final Notice is contrary to Rule 5(6) and 5(10) of the Central Sales Tax (Pondicherry)

Rules, 1967.

10. The learned Additional Government Pleader (Pondicherry) for the respondents submitted that as per Rule 12(7) of the CST (Registration and Turnover) Rules, 1957, the petitioner was required to submit within three months from the end of the period to which a Declaration Form relates to on or before 30th June of the succeeding assessment year. It is submitted that failure to file such Declaration Form within a prescribed time by the dealer, the dealer is liable to pay tax at the scheduled rates applicable to goods sold inside the Union Territory of Pondicherry. 11. The respondents in