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2023 (12) TMI 165 - HC - VAT and Sales TaxDirection to the 3rd respondent to furnish the shipping document or best evidence in respect of the supplies made by the petitioner to the Union Territory of Lakshadweep Administration for the purpose of availing concessional rate of tax - Rejection for want of copies of the shipping documents - HELD THAT:- In the counter affidavit filed on behalf of the 3rd respondent, the Administrator, Union Territory of Lakshadweep it is stated that the petitioner is seeking shipping documents from the Administrator after lapse of several years. the petitioner never claimed or insisted for shipping documents at the time of delivery/supply of goods. The purchases were made during 2005 to 2010 and once the petitioner’s claim for concessional rate of tax @ 4% was rejected, the petitioner started litigation. Considering the fact that at the earlier round of litigation before this Court, this Court has not granted similar reliefs as sought for in this writ petition, the present writ petition is not maintainable. The Union Territory of Lakshadweep Administration may be correct in saying that for supplies made during 2005 to 2010, at this point of time documents may not be available. There are no ground to issue direction as sought in this writ petition - Therefore, the present writ petition is hereby dismissed.
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