https://www.taxtmi.com/caselaws?id=430929 A claim for issuance of Form-JVAT 400 in respect of VAT deducted at source from running account bills was not enforceable in writ jurisdiction. Although the petitioner relied on Section 44 of the Jharkhand Value Added Tax Act, 2005 and Rule 23 of the Jharkhand Value Added Tax Rules to assert a statutory duty to issue the certificate, the record did not establish a direct obligation on HSCL on the pleaded facts. The grievance was treated as arising mainly from the parties' contractual arrangement and, at most, from non-performance of contractual terms, so writ relief was declined. en-us Mon, 28 Nov 2022 00:00:00 +0530 Fri, 02 Dec 2022 06:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430929 A claim for issuance of Form-JVAT 400 in respect of VAT deducted at source from running account bills was not enforceable in writ jurisdiction. Although the petitioner relied on Section 44 of the Jharkhand Value Added Tax Act, 2005 and Rule 23 of the Jharkhand Value Added Tax Rules to assert a statutory duty to issue the certificate, the record did not establish a direct obligation on HSCL on the pleaded facts. The grievance was treated as arising mainly from the parties' contractual arrangement and, at most, from non-performance of contractual terms, so writ relief was declined. Case-Laws VAT and Sales Tax Mon, 28 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430929