Writ interference and C form record irregularities led to departmental enquiry instead of immediate relief

Writ interference with assessment and recovery was not treated as the primary course where the petitioner had a statutory remedy under the Andhra Pradesh VAT Act read with the Central Sales Tax Act. The dispute centred on the production, transfer and tracing of C forms, the time limit for filing declarations under the CST Rules, and a request for rectification under the Andhra Pradesh VAT Rules. Scrutiny of the assessment file and officers' affidavits revealed serious record-handling irregularities, leading the Court to require a departmental enquiry rather than immediate substantive relief, with the matter to be listed again after two months.

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Issues: Whether the writ court should interfere with the assessment and recovery proceedings, and whether the circumstances disclosed in the record warranted a further enquiry into the handling of C forms and the conduct of the concerned officials.

Analysis: The petitioner had invoked writ jurisdiction despite the statutory remedy under section 31 of the Andhra Pradesh Value Added Tax Act, 2005 read with section 9(2) of the Central Sales Tax Act, 1956. The record also disclosed dispute about the production, transfer and tracing of C forms, the applicability of rule 12 of the Central Sales Tax (Andhra Pradesh) Rules, 1957 as to the time for filing declarations, and the petitioner's request for rectification under rule 60 of the Andhra Pradesh Value Added Tax Rules, 2005. On scrutiny of the assessment file and the officers' affidavits, the Court found serious irregularities in the maintenance and movement of records and considered the circumstances sufficient to call for a thorough enquiry by the department.

Conclusion: The Court declined to grant immediate substantive relief against the assessment and instead directed a departmental enquiry, with the matter to be listed again after two months for further consideration.

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