H form again export sale
cherry
(Querist) 24 March 2013
This query is : Resolved
Party(A)buyer from Maharashtra Party(B) seller from Gujarat in yr 2010-11 Party (C) agent from Gujarat. Party(B) sales good to Party(A) again `H` form, Party (A) give him all payment, and party(A) file all his return in Maharashtra sale-tax department and received `H` form on 2010-11.Now in Party(A) and Party (C) occurred sum problems and Party (A) hold all party`s `H` form, and now party (A) say to all seller if Party(C)agent when gives his claim then i give you `H` form .in dispute between (A)&(C) all seller are come in trouble. So in what legal way all seller can get his `H` form. if all seller give him notice then seller pay TAX+ interest in Gujarat and seller go to court again party (A) but it`s long procedure and May seller face trouble to get his TAX-Interest amount from Party(A). 1) so if Any other legal procedure to get `H` form. 2) If all seller go under RTI (Rite to information Act) to Maharashtra sale-tax department and give application to them, then Maharashtra department may give his `H` form detail or buyers CAT return copy and also confirm he issue `H` form an mention `H` form number, if MH ST dept give him detail then seller submit this detail in Gujarat then it`s valid ?(B`coz party(A) file his CST return and MH ST dept issue him `H` form.) 3)If seller present Xerox copy of `H` form with Maharashtra sale tax related/supported document who he get from under RTI, then it`s valid by Gujarat VAT department ? 4) in one side Govt give relief to exporter and other side create `H` form liability on seller, also Gujarat state seller don`t sale again vat value, If Gujarat seller want to sale his goods on Maharashtra buyers then he must sale his goods on `C` form or `H` form. why not Maharashtra buyers can`t buy again full payment of VAT of Gujarat state ? 5)If Government want give benefit of tax(VAT) to the Exporter then why he can not give him direct TAX credits like 1% Duty drawback ?if buyer default then why seller pay tax ?if govt want to give him relief then why he don`t direct Tax credit system ? 5) I think sum one file this problems in court under PIL (Public Interest Litigation).
H.M.Patnaik
(Expert) 24 March 2013
Earlier in connection to this query, it was advised to serve Pleader notice on Party-A for issue of Form-H quoting the Purchase order placed on Party-B and Tax invoice issued on H form condition against the transaction in question.In case of failure to provide Form-H, Party-A has to compensate the Selling dealer with the consequential tax demand and penalties if any .
Now, You propose to approach the relevant VAT authority in Gujurat through RTI Act for issue of the wanting declaration form.Pl. bear in mind while placing the supply order,the Purchasing dealer must have quoted their TIN number from which you can ascertain the local VAT office and you can now approach your own VAT authority with copy of the P.O. , Tax invoice, acknowledged challan and connected correspondences requesting Party-A for providing the wanting Form-H and request them to make an correspondence with the relevant VAT authority in Gujurat to direct the defaulting dealer for issue of wanting declaration form.
Only if the Purchase order bears any reference to the agent states that in case of any dispute between the agent and principal( Party-A) issue of declaration form will be withheld, then such a situation like yours may arise.
However, it is always better to consult an experienced Tax consultant locally to examine the issue in person and seek advice on course of action to be taken in this situation in the interest of business.
