High Court directs tax authority to accept form 'C', petitioner to comply within 1 month. Writ Petition disposed.

The High Court directed the tax authority to accept and consider form 'C' in compliance with the law, based on a previous order and the petitioner's argument. The petitioner was instructed to provide the form within one month, and the Court disposed of the Writ Petition without imposing costs, closing all pending miscellaneous applications.

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Issues:
Challenge to non-acceptance of form 'C' under Rule 12(7) of Central Sales Tax Rules, 1957.

Analysis:
The petitioner approached the High Court of Andhra Pradesh seeking direction due to the non-acceptance of form 'C' by the tax authority. The petitioner relied on a previous order from a Division Bench of the erstwhile High Court of Judicature at Hyderabad. The contention was that the form could not be obtained from the department earlier, leading to its absence during assessment proceedings. However, upon receiving the form now, the authority refused to accept it. The petitioner requested the court to direct the authority to receive and consider the form as per the law.

Upon hearing the arguments of the petitioner's counsel and examining the previous order dated 23.01.2017, the Court observed that the subject form should be accepted and considered by the authority in compliance with the law. The Court directed the petitioner to produce the form within one month from the date of the order along with a copy of the judgment.

Consequently, the High Court disposed of the Writ Petition with the above observation, emphasizing that there would be no costs imposed. The judgment also stated that all pending miscellaneous applications would be closed as a result of this decision.

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