S.12(10) Central Sale Tax (R&T) Rules | Can Certificate Of Export Be Filed After Completion Of Sales Tax Proceedings: AP HC Refers To Full Bench

A Division Bench of the Andhra Pradesh High Court has placed a matter regarding the interpretation of Rule 12(10) of the Central Sale Tax (R&T) Rules before the Chief Justice for reference to a Full Bench. The question that arose before the coordinate bench was whether akin to Form C (Form of Declaration) and F (Form of declaration to be issued by the transferee); Form H (Certificate of Export that relieves from payment of VAT/CST) can also be filed after the sales tax assessment proceedings have been completed. The division Bench of Justice R. Raghunandan Rao and Justice Maheswara Rao Kuncheam referred to earlier judgments passed by the erstwhile High Court of Judicature at Hyderabad for the State of Telangana and the State of Andhra Pradesh, wherein the unanimous ratio was that time limit prescribed for filing form 'C&F' should be applicable to form H as well. The Co-ordinate bench however observed, Rules 12(7) that deals with Form 'C&F' and provides for a lenient approach, in as much as giving liberty to the authority to furnish the form beyond the prescribed time, if a sufficient cause is shown. Rule (10)(b) on the other hand, does not provide for any such leniency. “However, a closer look at Rule 12(10)(b) shows that the said view may not be correct. Rule 12(10)(b) states that if any rules are made by the respective State Governments, relating to the filing of Form 'H', then the rules as they applied to the declaration in Form 'C', prescribed under the CST (R&T) Rules, would mutatis mutandia apply to filing of a certificate in Form 'H'.” The Bench further noted, that it only stipulates that if any rules are made by the Sate Governments, relating to the filing of Form 'H', then those rules as they applied to the declaration in Form 'C', would mutatis mutandia apply to the filing of a certificate in Form 'H'. “The State of Andhra Pradesh has framed rules under the provisions of Section 13 titled Central Sales Tax (Andhra Pradesh) Rule, 1957. These rules do not provide for filing of Form 'H'. In the view of this Court, Rule 10 (b) would become applicable only when the State Government frames rules in relation to Form 'H'. In the absence of such rules, the provisions of Rule 12(10)(b) would not come into play.” Thus, the court concluded, that the logical consequence of the above explanation would arrive at the conclusion that filing of Form 'H' would not be mutatis mutandia with the filing of Form C&F. Thus, in view of the contradicting opinions arrived at by two different co-ordinate benches, the matter was directed to be placed before the Chief Judge for a reference to a Full Bench for final adjudication.Appearance for petitioners: Peddibhotla RajeshAppearance for respondents: SAV Sai Kumar Citation: 2025 LiveLaw (AP) 11 Click Here To Read/Download The Order

S.12(10) Central Sale Tax (R&T) Rules | Can Certificate Of Export Be Filed After Completion Of Sales Tax Proceedings: AP HC Refers To Full Bench

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S.12(10) Central Sale Tax (R&T) Rules | Can Certificate Of Export Be Filed After Completion Of Sales Tax Proceedings: AP HC Refers To Full Bench

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