2022 (9) TMI 1586 - HC - VAT and Sales Tax

Seeking declaration of action of the 1st respondent in not taking any action against the letter filed by the petitioner on 20.12.2015 enclosing the H Forms post assessment for the period 2011-12 (CST) as illegal - HELD THAT - The present Writ Petition is disposed of directing respondent No.1 to deal with the representation made by the petitioner on 20.12.2015 in accordance with law and keeping in view the law laid down by the Courts. There shall be no order as to costs.

Summary

Issues Involved:
The issue involved in this case is the failure of the 1st respondent to take action against the letter filed by the petitioner enclosing H Forms post-assessment for the period 2011-12 (CST), leading to the petitioner seeking a Writ of Mandamus or any other appropriate writ or order to declare the inaction as illegal, arbitrary, and contrary to law.

Judgment Details:

1. The petitioner filed a writ petition under Article 226 of the Constitution of India seeking a Writ of Mandamus or any other appropriate writ or order to direct the 1st respondent to pass orders afresh considering the H forms filed by the petitioner. The petitioner's counsel highlighted that despite making a representation enclosing H Forms immediately after the assessment order, no action was taken by the 1st respondent.

2. The Government Pleader for Commercial Tax argued that the question of considering H Forms does not arise as there are pending cases seeking direction for accepting H Forms filed after the assessment order. He pointed out that the assessment order only mentions filing of C Forms within a specified period, not H Forms.

3. After considering the submissions from both parties, the High Court disposed of the writ petition by directing the 1st respondent to deal with the petitioner's representation in accordance with the law and established court precedents. The court did not award any costs in this matter, and any miscellaneous petitions pending in this case were ordered to be closed.