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IN THE HIGH COURT FOR THE STATE OF TELANGANA

AT HYDERABAD

THE HONOURABLE SRI JUSTICE P.SAM KOSHY

AND

THE HONOURABLE SRI JUSTICE

SUDDALA CHALAPATHI RAO

Writ Petition Nos.17565 and 17567 of 2008

Dated: 30.12.2025

W.P.No.17565 of 2008

Between:

M/s.Aclamar Oils and Fats Limited,

Aparna Crust, 4^th floor, 8-2-120/112/88 and 89,

Road No.12, Banjara Hills, Hyderabad,

Rep by its Manager (Finance)

Mr.Priyadarshan.

…Petitioner

AND

The Commercial Tax Officer,

Special Commodities Circle,

Saroornagar Division, Hyderabad and others.

…Respondents

COMMON ORDER : (per Hon’ble Sri Justice P.Sam Koshy)

Heard Mr.S.Ravi, learned senior counsel for the petitioner

and Mr.Swaroop Oorilla, learned Special Government Pleader for

State Tax. Perused the record.

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2. The present writ petitions have been field assailing the

action of respondent No.1 in refusing to accept the declarations

filed by the petitioner in Form-C and Form-F and also in refusing

to revise the assessment orders for the assessment years 2002-03

and 2003-04 under CST Act. Even though after the assessment

orders, the petitioner had produced Form-C and Form-F before the

authorities concerned.

3. The refusal by the respondent authority appears to be on

the ground that the authorities not having the power to accept those

Form-C and Form-F after the assessment order having been passed.

In support of his contention, learned senior counsel for the

petitioner drew attention of the Bench to a decision of the Division

Bench of the High Court of Judicature at Andhra Pradesh i.e., the

unified Andhra Pradesh (as it then was) in the case of Godrej

Agrovet Limited China Pothapally v. Commercial Tax Officer,

Eluru, 2005 (41) APSTJ 92 wherein it has been in very categorical terms held as under:

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“It is thus clear that sub-rule (7) of Rule 12 of

the Rules confers power upon the assessing authority

to receive C forms where sufficient cause is shown by

the dealer for not filing them up to the time of

assessment. There is no limitation as such provided

for receiving the C forms and they can be received at

any time after the order of assessment, provided

sufficient cause is shown….”

4. The said order passed by the High Court in the case of

Godrej Agrovet Limited (supra) has also been reiterated in

subsequent decisions as well. So far as submissions of the Form-C

and Form-F is concerned, the authorities were held with powers to

entertain with such forms even if they have been submitted

subsequent to the assessment orders passed. Though, learned

Special Government Pleader refers to Rule 12 of APCST Act

where the limitation for the same is one year which too was taken

note of by the Hon’ble Courts while passing the orders as in the

case of Godrej. In the teeth of the aforesaid judicial

pronouncements and which has been reiterated subsequently as

well, we are of the considered opinion that the dispute in the instant

case also, since it revolves only so far as non-consideration by the

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authorities of the Form-C and Form-F which the petitioners have

submitted so far as the interstate sale is concerned and also so far as

consignment sales and claiming concessional rate of tax on

submission of Form-C is concerned.

5. Accordingly, we are inclined to allow these two writ

petitions for the assessment years 2002-03 and 2003-04 to the

aforesaid extent where it is directed that let the petitioners produce

afresh the Form-C and Form-F that is there in their possession for

the aforesaid two assessment years before respondent No.1 or

whosoever is the present jurisdictional Assessing Officer, who in

turn shall accept the same and after due scrutiny of the same and

also after due verification of those forms may pass appropriate

orders so far as the assessment orders for the aforesaid two

assessment years are concerned by reconsidering, passing of fresh

orders in accordance to enquiry. These two writ petitions stand

allowed and disposed of.

6. At this juncture, learned senior counsel referred to an

affidavit which has been submitted by the petitioner dated

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