High Court Dismisses Petition; FIR Against Consignee Agent for Misuse of Form-F Leads to VAT, Sales Tax Reassessment.

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....Reopening of assessment - The moment the petitioner on his own verification lodges an FIR against consignee agent regarding the use of the disputed Form-F, it is apparent that to some extent the petitioner is also convinced that there is some illegality or misuse in the utilization of the said Form-F - petition dismissed - HC....