APHC010125182025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY, THE TWELFTH DAY OF MARCH TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 6324/2025 Between: M/s. Sri Siva Traders ...PETITIONER AND The State Of Andhra Pradesh and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. PEDDIBHOTLA VENKATA SAI RAJESH Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX The Court made the following order: (per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner is a registered dealer under the Central Sales Tax Act, 1956 (here-in-after referred to as the “CST Act”). The 2nd respondent had issued an assessment order in AO No.185704, dated 26.12.2019, for the assessment year 2015-16 and an assessment order in AAO.No.ZH370321OD998965 dated 31.03.2021, for the assessment year 2016-17. Certain tax demands were raised against the petitioner on the basis of these assessment orders. 2 RRR, J & TCDS, J W.P.No.6324 of 2025 2. The petitioner had subsequently approached the 2nd respondent with the contention that she was suffering from breast cancer and could not carry on the business, which had been closed down in the year 2021 and that she should be permitted to file C Forms and F Forms to demonstrate that the turn-overs which were taxed under the aforesaid assessment orders, could not have been taxed, as that would be turn-overs which are either exempted or entitled for reduced rate of tax, under the provisions of the CST Act. 3. This request of the petitioner was not accepted by the 2nd respondent. 4. Aggrieved by the refusal of the 2nd respondent to re-consider this issue, the petitioner has approached this Court, by way of the present Writ Petition, seeking a direction to the 2nd respondent to reopen the assessment proceedings for the years 2015-16 and 2016-17, for accepting the relevant C Forms and F Forms, for the purpose of reassessing the tax amounts due from the petitioner. 5. A Division Bench of the erstwhile High Court of Andhra Pradesh in the case of M/s.Godrej Agrovet Ltd., China Pothapally & another Vs. Commercial Tax Officer, Eluru & another1, had held, after reviewing the provisions of the CST Act read with the Rules, that it is always permissible for the dealers to file C Forms and F Forms, even after the assessment is over if 1 [2007] 007 VST 0730 3 RRR, J & TCDS, J W.P.No.6324 of 2025 the explanation, given by the dealers for such delayed filing, is accepted by the Assessing Officer. 6. Following this Judgment, a Division Bench of this Court in W.P.No.18205 of 2020, dated 11.09.2024, had held that a dealer could file C Forms and F Forms, before the Assessing Officer, even after the orders of assessment have been passed, subject to the condition that, adequate reasons are made out for condoning the delay in filing the said C Forms and F Forms and that the Assessing Officer can take cognizance of these statutory forms, when the delay in filing is condoned. 7. Following this Judgment, this Writ Petition is disposed of, by permitting the petitioner to file the relevant C Forms and F Forms, with an explanation as to why there was delay in filing the said Forms. Upon such filing, the 2nd respondent shall consider the explanation and take a decision as to whether the C Forms and F Forms should be accepted or not and act in consequence of such a decision. There shall be no order as to costs. As a sequel, pending miscellaneous applications, if any, shall stand closed. _______________________ R RAGHUNANDAN RAO, J ________________ T.C.D.SEKHAR, J Date: 12.03.2025 MJA 4 RRR, J & TCDS, J W.P.No.6324 of 2025 51 THE HON’BLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HON’BLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION No.6324 of 2025 (per Hon’ble Sri Justice R. Raghunandan Rao) 12.03.2025 MJA