Court orders release of "F" Forms pending Supreme Court decision, maintaining legal precedent.

The court, following the precedent set by a previous case, directed the respondents to release "F" Forms for corrections, subject to the final decision of the Supreme Court in a pending case. The release of "F" Forms was suspended until the Supreme Court's final decision. The writ petition was disposed of in accordance with the court's directives, maintaining consistency with previous legal precedents and awaiting the apex court's final decision in the pending matter.

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Issues:
1. Petitioner seeking writ of mandamus and certiorari for revising returns for 3rd and 4th quarter of 2016-2017 or issuance of F forms.
2. Interpretation of previous judgments by the court regarding similar issues.
3. Direction to release "F" Forms for corrections subject to pending Supreme Court decision.

Analysis:
The judgment delivered by Hon'ble Mr. Justice Rajiv Shakdher and Hon'ble Ms. Justice Poonam A. Bamba addressed the petitioner's plea for a writ of mandamus and certiorari to revise their returns for the 3rd and 4th quarter of the financial year 2016-2017 or to have "F" forms issued instead of "C" forms. The court noted that the issue raised was in line with previous judgments, specifically referring to the order dated 10.09.2018 in the case of Allied Automation Engineering Services Pvt. Ltd. v. Commissioner of Trade & Taxes. This order, issued by a Division Bench led by Hon'ble Mr. Justice S. Ravindra Bhat, directed the release of "C" Forms for corrections, subject to the pending Supreme Court decision in SLP (C) 13928/2018.

The court, based on the precedent set by the Allied Automation Engineering case, directed the respondents to release "F" Forms to facilitate the necessary corrections for the relevant period. However, this direction was made subject to the final decision of the Supreme Court in the pending case SLP(C.) No.13928/2018. The court emphasized that the release of "F" Forms would remain suspended until the Supreme Court's final decision in the mentioned case. Ultimately, the writ petition was disposed of in accordance with the directives outlined in the judgment, maintaining consistency with the previous legal precedents and awaiting the final decision of the apex court in the pending matter.

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