2015 (10) TMI 2732 - HC - VAT and Sales Tax

Issuance of F-Forms - KVAT/CST Act - the consignee agents of the petitioner in Kerala have already closed down their business - Held that - The said prayer cannot be granted since it would be almost impossible for the respondents to conduct a verification of the details that are sought to be incorporated in the F-forms at this distance of time - petition dismissed.

Summary

Issues:
1. Validity of F-forms issued on a yearly basis by consignee sales agents in Kerala.
2. Denial of benefit by assessing authority in Bangalore.
3. Request for fresh F-forms prepared on a monthly basis.
4. Prayer for direction to issue F-forms for transactions in 2006/2007.
5. Closure of consignee agents' business in Kerala.

Analysis:
The petitioner, having consignee sales agents in Kerala, received goods on stock transfer with F-forms issued by these agents on a yearly basis. However, the assessing authority in Bangalore objected to the yearly F-forms, leading to the denial of benefits. The petitioner sought new F-forms prepared monthly, covering transactions from 2006/2007, requesting the Kerala authorities to issue and countersign them. The court considered the impossibility of verifying old details after the consignee agents had closed their business. The court concluded that granting the petitioner's prayer was unfeasible due to the time lapse and dismissed the writ petition.

This judgment primarily dealt with the validity of F-forms issued by consignee sales agents in Kerala on a yearly basis, which were objected to by the assessing authority in Bangalore. The court was tasked with deciding on the petitioner's request for fresh F-forms prepared monthly to cover past transactions. The court recognized the challenge of verifying old details due to the closure of the consignee agents' business, leading to the dismissal of the petition.

In essence, the court's decision hinged on the practicality of fulfilling the petitioner's request for new F-forms prepared monthly for transactions dating back to 2006/2007. The court acknowledged the difficulty in conducting verifications for past transactions, especially with the consignee agents having ceased operations. Consequently, the court dismissed the petition, citing the impracticality of granting the requested relief under the circumstances.