Form-C correction request must be examined by the competent tax authority under the Bihar VAT framework.

An alleged departmental error in generating an incorrect Form-C was held to fall within the statutory mechanism under Section 73A of the Bihar Value Added Tax Act, 2005, enabling the Joint Commissioner or other authorised authority to examine the request for correction. In view of the pending representations and delay, the Commissioner of Commercial Taxes, Bihar, was directed to decide the matter himself or assign it to the competent authority, ensure consideration of the correction request, and, if correction could not be granted, hear the petitioner and pass a reasoned order within the stipulated time.

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Issues: Whether the petitioner was entitled to a direction for correction of the Form-C and whether the grievance could be examined by the Commissioner or the statutory authority under Section 73A of the Bihar Value Added Tax Act, 2005.

Analysis: The grievance related to an incorrect Form-C allegedly generated on account of departmental error. The statutory scheme empowered the Joint Commissioner or other authorised authority to look into the matter under Section 73A of the Bihar Value Added Tax Act, 2005. In view of the pending representations and the lapse of time, a direction was warranted requiring the Commissioner either to decide the issue himself or to assign it to the competent statutory authority and ensure consideration of the request for correction. If correction could not be granted, the authority was required to hear the petitioner and pass a reasoned order.

Conclusion: The petition was disposed of with a direction to the Commissioner of Commercial Taxes, Bihar, or the delegated statutory authority, to consider the request for correction of the Form-C and pass a speaking order within the stipulated time.

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