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TMI Blog2019 (8) TMI 1161X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of Form 'F' for the 2nd and 3rd quarter of financial year 2012-13 online. The petitioner is a limited company engaged in the business of trading in Chocolates, biscuits and other confectioneries and is registered under the Central Sales Tax Act, 1956 (hereinafter referred to as the 'CST Act') and the Bihar Value Added Tax Act, 2005 (hereinafter referred to as the 'VAT Act') amongst other legislations. The matter relates to the assessment year 2012-13 and it is because the returns filed by the petitioner in respect of a stock transfer for the 2nd and 3rd quarter of the financial year 2012-13 suffered some defects to declare a lesser amount in respect of receipts by way of transfer of stocks from its branches outside the State of Bihar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or which no steps were taken by the petitioner to revise the return within the time framed. Mr. D.V. Pathy, learned counsel has appeared for the petitioner to seek a direction in favour of the petitioner while the State is represented through Mr. Vikash Kumar, learned Standing Counsel No.11. While according to Mr. Pathy, the objection raised by the department in not permitting the petitioner to generate Form 'F' for the 2nd and 3rd quarters of the financial year 2012-13 in tune with the actual receipts of stocks from outside the State is arbitrary, according to Mr. Vikash Kumar, learned Standing Counsel No.11, the issue is not as simple as being projected by Mr. Pathy rather where the defects lies in the return itself, even if the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ho claims that the transfer of the stocks is otherwise than by way of sale and for which purpose he has to obtain a declaration duly filled and signed by the principal officer of the other place of business, or his agent or principal, as the case may be, containing the prescribed particulars in the prescribed form obtained from the prescribed authority along with the evidence of dispatch of such goods. However, if the dealer fails to furnish such declaration then the movement of transfer would be treated as sale. In the present case the petitioner is the recipient of the goods from outside the State and thus it was his duty to file appropriate returns of the stock receipt and accordingly generate Form 'F' in prescribed form in terms of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... claims to have filled up the details correctly in the annual returns for the financial year 2012-13 yet no step was taken by him to revise his quarterly returns in question within the period prescribed in section 24(7) of the 'VAT Act'. Obviously this has led to a mismatch and even though a recommendation is made at Annexures 5 and 4 respectively of the Deputy Commissioner, Commercial Taxes but it has not resulted in a decision in favour of the petitioner because as per the system of online generation of Form 'F', in view of the incorrect particulars present in the 2nd and 3rd quarterly returns submitted by the petitioner, until such time figures in those returns are corrected, there can be no corresponding generation of Form 'F' for the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his 2nd and 3rd quarterly returns in tune with the annual returns. In fact the petitioner went into a slumber on the issue to be awaken after a lapse of almost 4 years to file this writ petition on 01.11.2017 for the claims raised above and there is no explanation for this save and except the correspondence entered in between the petitioner and the Commercial Taxes department. The issue is that even if, the State in its different circulars has laid down the procedure to cause rectification of any error occurring in Form 'F' so generated, the case in hand is totally on different pedestal for the very particulars which the petitioner wishes to enter in the Form 'F' for the 2nd and 3rd quarters of the financial year 2012-13 is not in tune wit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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