CWP No.16316 of 1994 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. CWP No.16316 of 1994 Date of decision: 25.10.2010 M/s Anil Steel (P) Limited -----Petitioner Vs. State of Haryana and others ----Respondents CORAM:- HON'BLE MR JUSTICE ADARSH KUMAR GOEL HON’BLE MR. JUSTICE AJAY KUMAR MITTAL Present:- Mr.Avneesh Jhingan, Advocate for the petitioner. Mr. Vinod S.Bhardwaj, Addl.A.G.Haryana. Adarsh Kumar Goel,J. This petition seeks quashing of order of the authority under the provisions of the Haryana General Sales Tax Act, 1973 (for short, ‘the Act’) relating to the issue of permissibility of filing declaration forms at the appellate stage and levy of interest. Learned counsel for the petitioner says that during pendency of this petition, matter has been decided by the Hon’ble Supreme Court in State of AP v. Hyderabad Asbestos Cement Production Limited, AIR 1994 SC 2364 and it has been held that declaration forms could be produced even at appellate stage. It is further submitted that on the issue of interest, matter has been decided by the Hon’ble Supreme Court in JK Synthetics Limited v. Commercial taxes Officer, (1994) 94 STC 422 and in these 1 CWP No.16316 of 1994 circumstances, matter should be remanded to the Tribunal for fresh consideration in the light of judgments of the Hon’ble Supreme Court. We do not find any objection to this course being adopted. Accordingly, we allow this petition, quash the impugned order and remand the matter to the Tribunal for fresh decision on merits in accordance with law. The petitioner may appear before the Tribunal for further proceedings on 20.12.2010. (Adarsh Kumar Goel) Judge October 25, 2010 (Ajay Kumar Mittal) ‘gs’ Judge 2