Incomplete Form H
vinay gangadhar hegde
(Querist) 04 December 2010
This query is : Resolved
Is there any case for rectifying incomplete Form H
AMIT BAJAJ ADVOCATE
(Expert) 04 December 2010
Declaration in C form cannot be rejected for minor defects: In Rajsthan Pipes v. CTO (2004) 138 STC 383 (Cal HC), it was held that benefit cannot be denied on ground of omission like date of registration and minor variation in amount.
The authorities should allow ractification of defects in declarations: If there are minor defects in the C form submitted (e.g. challan no., date etc. not mentioned, or name of dealer is mis-spelt), the officer should give reasonable opportunity to the dealer to remove the defects- Anil Kumar Dutta v. Addl Member (1967) 20 STC 528 (Cal)
In State of Orrisa v. Orissa Polish Works (1970) 26 STC 480 (Ori HC), it was held that C form should be returned to the selling dealer for ractification. Selling dealer should be allowed reasonable opportunity for this purpose.
I think these cases should also apply to H forms since provisions of C forms under CST(R&T) Act and Rules mutatis mutandis apply to H forms as per rule 12(10) of CST rules
