2019 (1) TMI 489

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..... lue 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 73 .....

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..... reasons which resulted in incorrect form being generated and attributing error to the departmental action which resulted in issuance of an incorrect Form-C, the petitioner s prayer is that a mandamus be issued to the authorities to look into the grievance of the petitioner and issue a corrected Form-C. Sri Vikash Kumar, learned counsel appearing for the State, invites our attention to Section 7 .....

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..... ther 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 t .....

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