2018 (3) TMI 1978 - HC - VAT and Sales Tax

Acceptance of Form C and issue Form E-1 to the petitioner for the goods distained from one State to another - grant of benefit of concessional rate of tax to the petitioner after accepting Form C on record - HELD THAT - The fact admitted to both the sides is that the petitioner had purchased coal from the respondent no.2 through an Eauction. The terms and conditions of the E-auction has been placed on record by way of a counter affidavit annexed as CA- 1 to the counter affidavit. The scheme contemplates that if any dispute arises out of the E-auction, the same will be subject-matter of the Arbitration. Even otherwise, the petitioner is virtually seeking the enforcement of a contract through a writ petition and is raising claim for refund of money. It is open to the petitioner to take recourse to the other legal remedies available to him. The writ petition would not lie under such a situation under Article 226 of the Constitution of India. Petition dismissed.

Summary

Issues involved: Petition seeking writ of mandamus for acceptance of Form C and issuance of Form E-1, grant of concessional tax rate, and other suitable directions.

Analysis:
The petitioner sought a writ of mandamus to compel the respondent to accept Form C and issue Form E-1 for goods transported between states, as well as to grant the benefit of a concessional tax rate. The petitioner had purchased coal from the respondent through an E-auction, with the terms and conditions of the auction specifying arbitration for dispute resolution. The court noted that the petitioner was essentially seeking contract enforcement and a refund, which could be pursued through other legal avenues, not a writ petition under Article 226 of the Constitution of India. Consequently, the court dismissed the writ petition, emphasizing that it was not the appropriate remedy in this case.