2016 (3) TMI 1360 - HC - VAT and Sales Tax

Issuance of rectified Form C and F - no online procedure for rectification of such declarations - An affidavit has been filed on behalf of Commissioner, Commercial Taxes, Bihar wherein it has been stated that the modules for online rectification of Form C is to be customized for implementation in Bihar with effect from April, 2016. HELD THAT - Keeping in view the stand of the respondents in the counter affidavit, we do not feel that any further directions are called for in the present matter. Application disposed off.

Summary

Issues: Difficulties in issuance of rectified Form C and F due to lack of online procedure for rectification.

In this judgment by the High Court of Patna, the petitioners raised concerns regarding the challenges faced in obtaining rectified Form C and F due to the absence of an online rectification procedure. The Commissioner of Commercial Taxes, Bihar, submitted an affidavit mentioning that modules for online rectification of Form C would be customized for implementation in Bihar from April 2016. Additionally, the process for canceling forms already downloaded was being developed to prevent misuse. The new system was expected to be operational in the upcoming financial year, aiming to address the issue effectively.

The Court, after considering the submissions, found that no further directions were necessary at the moment. However, the petitioners were granted the liberty to report any difficulties or glitches in the new module, ensuring that their concerns would be addressed promptly. With these observations and directions, the writ applications were disposed of by the Court, providing a mechanism for ongoing feedback and resolution of issues that may arise during the implementation of the new online rectification system.