TMI Blog2019 (11) TMI 306X X X X Extracts X X X X X X X X Extracts X X X X ..... present proceeding which as we have observed was completely unwarranted and was avoidable. In view of the order of the taxing authority of the State of Jharkhand at Annexure-3 series whatsoever may have been the doubt in the minds of the statutory authority concerned, should have been laid to rest and there was no occasion for the appellate authority to direct the petitioner to obtain fresh Form F from Commercial Tax Department of the State of Jharkhand knowing fully well that having once issued such form as manifest from Annexure-3 series - Petition allowed. - Civil Writ Jurisdiction Case No.8002 of 2019 - - - Dated:- 1-5-2019 - Mr. Justice Jyoti Saran And Mr. Justice Anjani Kumar Sharan For the Petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the State of Bihar as the issuing State and copies of which are placed vide Annexure-3 series. He submits that even when the Commercial Tax Officer, Koderma Circle, Koderma has clarified that the Form relates to the State of Jharkhand and an order to such effect is also passed by the concerned authority copy of which is at Annexure-3 which not only contains the request of the petitioner for issuance of modified format but also encloses the Form which has been issued after modification yet the objection is maintained by the appellate authority and who requires the petitioner to obtain fresh Form F from the State of Jharkhand showing the State of Jharkhand as the issuing State. We have been experiencing State generated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... statutory authority concerned, should have been laid to rest and there was no occasion for the appellate authority to direct the petitioner to obtain fresh Form F from Commercial Tax Department of the State of Jharkhand knowing fully well that having once issued such form as manifest from Annexure-3 series, the said department would not be issuing a second set. Having expressed ourselves on the issue, we quash the order bearing Memo No. 562 dated 14.12.2018 passed by the Additional Commissioner of Tax (Appeal), Central Division, Patna together with the assessment order in so far as it rejects the claim of the petitioner resting on production of the Form F in regard to inter State stock transfer is concerned and remit t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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