K VAT - filing of form c
vishwanath
(Querist) 03 January 2009
This query is : Resolved
Dear sir,
In karnataka quarterly C forms have to be filed by the end of next quarter. notice have been served for failure to file c form for the year 2007-08. i think orders will be passed by next week confirming levy.
My query is can the c forms be filed before appelate authority. under the earlier sales tax regime i used to file the same before appellate authority who inturn accepted it as there were no due dates for filing c forms earlier and were filed at the time of Assessment.
but now as the its mandatory in law to file quarterly c forms by the end of succeeding quarter, can the appellate authority accept the forms against the provisions of the statue. if not wat is the remedy
anandhan
(Expert) 03 January 2009
The C Forms can be filed before the Assessing Officer even after Asst orders are passed. The Assessee can shall apply for Revision of Asst. This was also done in the Pre - VAT regime itself.
rajesh garg
(Expert) 26 January 2009
u can file c form before applate authority as principle of natural justice.