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2019 (7) TMI 195 - HC - VAT and Sales TaxForm F - Maharashtra VAT Act - inaction on the part of the Respondent No. 1 Deputy Commissioner of Sales Tax in issuing Form F - stock transfer - HELD THAT - The Respondent No. 1 directed to dispose of the petitioner s representation dated 05th September 2018 as expeditiously as possible and preferably within a period of 12 weeks from today - petition disposed off.
Issues:
Challenge to inaction by Deputy Commissioner of Sales Tax in issuing Form - F under the MVAT Act for stock transfers of Nickel and Cobalt Metal from Goa to Maharashtra branches for the financial years 2013-2014 to 2017-2018. Analysis: The Writ Petition under Article 226 challenges the inaction of the Deputy Commissioner of Sales Tax in issuing Form - F under the MVAT Act for stock transfers of Nickel and Cobalt Metal from Goa to Maharashtra branches. The petitioner contended that it had transferred these metals to its branches in Maharashtra and subsequently sold them there, entitling them to receive Form - F from the Respondents. A letter dated 05th September 2018 was sent to the Deputy Commissioner demanding justice and setting out reasons for the issuance of Form - F for the relevant financial years. The learned AGP for the Respondents stated that the representation made by the petitioner would be considered by the Deputy Commissioner of Sales Tax, and an appropriate order would be passed after following the principles of natural justice. The court directed the Respondent No. 1 to dispose of the petitioner's representation expeditiously, preferably within 12 weeks from the date of the judgment. As a result, the Petition was disposed of based on the above terms, emphasizing the need for timely resolution of the representation regarding the issuance of Form - F for the stock transfers of Nickel and Cobalt Metal.
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