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M/s Solcon Engineers Pvt. Ltd. Versus Union of India & Others

2016 (4) TMI 784 - BOMBAY HIGH COURT

Seeking 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 .....

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sdiction. - Decided against the petitioner - Writ Petition No. 1067 of 2016 - Dated:- 12-4-2016 - S. C. Dharmadhikari And G. S. Kulkarni, JJ. For the Petitioner : Mrs. Lata Desai with Dr Pallavi Divekar and Ms Ashwini Pawar i/by Divekar & Co For the Respondent : Mr N D Deshpande, AGP ORDER P. C. 1. By this petition under Article 226 of the Constitution of India, filed on 17-6-2015, the petitioners seek a writ of mandamus or any writ, order or direction in the nature thereof directing the res .....

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ct, 1956, as that company has failed to perform a statutory obligation and duty. The respondent No.5 are purchasers. On 30.4. 2008, they placed an order with the petitioners for certain goods. According to the petitioners, on receipt of this purchase order dated 30-4-2008 and relying upon its Clauses, supply of goods commenced on 11-11-2008 and was completed on 6-3-2010. The payment was made by the purchasers. However, the purchasers failed to supply the "C" Forms. The details of the F .....

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ecause the respondent No.5 failed, the order of assessment was passed and assessing the tax liability. 4. The petitioners apprehending recovery of the amount under the assessment order, firstly, approached the respondent No.5 and thereafter filed this writ petition. 5. Reliance is placed on the Judgments of the Hon'ble Supreme Court, and particularly that of a Division Bench of the High Court of Andhra Pradesh at Hyderabad in the case of Modern Proteins Ltd. Vs. Food Corporation of India , r .....

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e the supply was completed. The writ petitioners entered into a commercial transaction with the respondent No.5. If the commercial terms were adhered to and that resulted in a tax liability, the petitioners could have very well recovered the differential amount by bringing a civil suit. To get over that defect and lacuna by some correspondence and oral request, the writ petition is filed, and that too belatedly. 7. Assuming that such a writ petition was entertained by the High Court of Andhra Pr .....

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he FCI was untenable. It refused to issue the "C" Form, though statutorily obliged on the flimsy ground that the price that the supplier charged was inclusive of sales tax. It is the legality of that ground together with the status of the FCI which enabled the High Court of Andhra Pradesh to entertain the writ petition and issue the mandamus. There does not appear to be any objection and ground of unreasonable and unexplained delay. 8. Similarly, in the case before the single Judge of .....

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