2019 (1) TMI 554 - HC - VAT and Sales Tax

Mandamus directing the respondent to accept Form-F declaration - Held that - The Assessing Officer has categorically observed that all the eight numbers of Form-F served by the dealer were bogus, after cross verification with the Tamil Nadu authority. Therefore, the Assessing Officer has chosen to determine the tax liability on the turnover - When a specific finding is rendered by the Assessing Officer on the genuineness of Form-F declaration submitted by the petitioner through online earlier or produced after passing the order of assessment, as bogus, this Court is not inclined to issue any mandamus as sought for in this writ petition, as it is for the petitioner to question such finding of the Assessing Officer by filing an appeal before the Appellate Authority - petition dismissed.

Summary

Issues:
1. Mandamus to accept statutory forms and revise Central Sales Tax Assessment Order
2. Refund of tax amount
3. Acceptance of Form-F declaration
4. Justification of Assessing Officer's actions
5. Validity of seeking mandamus after assessment order

Analysis:
The petitioner filed a writ petition seeking a mandamus directing the respondent to accept statutory forms, revise the Central Sales Tax Assessment Order, and refund a sum of ?15,00,000 paid as tax. The assessment order for the year 2016-2017 was issued, determining the taxable turnover and tax due. The petitioner claimed to have uploaded Form-F declarations for exemption, which the Assessing Officer refused to accept when produced in original. The petitioner argued that the officer insisted on receiving the assessment order first, contrary to earlier instructions. However, the Respondent's counsel contended that the Forms submitted were found to be bogus upon verification with Tamil Nadu authorities.

The Court noted that the Assessing Officer had found all Form-F declarations submitted by the petitioner to be bogus after cross-verification with Tamil Nadu authorities. The petitioner filed the writ petition seeking mandamus after the assessment order was passed. The Court held that since the Assessing Officer had already made a specific finding on the genuineness of the Forms as bogus, the petitioner should have appealed to the Appellate Authority instead of seeking mandamus. Therefore, the Court dismissed the writ petition, stating that the petitioner should challenge the officer's finding through the appropriate appeal process rather than through a writ petition.