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2016 (4) TMI 784 - HC - VAT and Sales TaxSeeking direction to issue "C" Forms - Payment made by purchasers for certain goods ordered but failed to supply the "C" Forms - Recovery of differential amount under assessment order - in lieu of nonissuance of "C" Forms for the year 2008-2009 and 2009-2010 - Held that:- a writ petition could be entertained, still we do not find that on the one sided version of the petitioners we can direct the respondent No.5 to issue any such "C" Form and in relation to a transaction concluded as far back as in 2010. It is found from the entire petition and its annexures that the petitioners having met the tax liability and also obtained the benefit of an adjustment for future, do not deserve any discretionary and equitable relief in our writ jurisdiction. It may be that there is an obligation to issue the Form, but having found that such a request is made belatedly and is barred by delay and laches, and secondly, it is only on the version of the petitioners that we decline to exercise our writ jurisdiction. - Decided against the petitioner
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