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2019 (1) TMI 489 - HC - VAT and Sales TaxIncorrect filing of Form-C - Central Sales Tax Act - Section 73A of the Bihar Value Added Tax Act, 2005 - Held that - It is directed that on the petitioner filing a certified copy of this order along with copies of Annexure-5 series, the Commissioner of Commercial Taxes, Bihar, Patna, shall either himself take up the issue and decide the question of correction in the Form-C as prayed for or shall assign the matter to any statutory authority, as is permissible under Section 73A of the Bihar Valued Added Tax Act, 2005 and direct the statutory authority to look into the grievance of the petitioner and take such remedial steps as are permissible in law for correction of Form- C issued to the petitioner - matter disposed off.
Issues: Incorrect Form-C issued under Central Sales Tax Act, delay in addressing petitioner's grievance, jurisdiction of Joint Commissioner under Section 73A of Bihar Value Added Tax Act, 2005
In this judgment by the Patna High Court, the petitioner raised concerns regarding the issuance of an incorrect Form-C under the Central Sales Tax Act. The petitioner sought a mandamus to rectify the error made by the authorities. The respondent, represented by Mr. Vikash Kumar, referred to Section 73A of the Bihar Value Added Tax Act, 2005, highlighting that the Joint Commissioner (Administration) has the authority to address such grievances. However, Mr. S.D. Sanjay, the petitioner's counsel, pointed out multiple representations made to the Commissioner of Commercial Taxes without any action being taken for over six months. The court, considering the circumstances, directed the Commissioner of Commercial Taxes, Bihar, to address the petitioner's concerns upon submission of a certified copy of the order and relevant representations. The Commissioner was instructed to either resolve the issue personally or assign it to a statutory authority as per Section 73A of the Bihar Value Added Tax Act, 2005. The authority was mandated to take remedial steps within three weeks or provide a detailed explanation if the corrected Form-C could not be issued. The judgment emphasized the importance of timely action and the obligation to provide a reasoned decision if the petitioner's grievance could not be resolved. The court disposed of the matter, ensuring that the petitioner's concerns regarding the incorrect Form-C issuance would be appropriately addressed within the specified timeframe.
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