SRF LIMITED Vs. COMMISSIONER OF VAT

JUDGEMENT

(1.) The petition has been listed before this Bench by the Registry in view of the urgency expressed therein. The same has been heard by way of video conferencing.

(2.) Present writ petition has been filed challenging the order dated 11th December, 2019 passed by respondent no.1 whereby petitioner's request for issuance of Form 'F' has been rejected on the ground that the dealer did not rectify the error in the returns within the specified time period. Petitioner also prays for a direction to the respondent to issue Forms 'F' pertaining to fourth quarter of the year 2015-16 to the petitioner company.

(3.) Learned counsel for the petitioner states that while filing its returns for the fourth quarter of the year 2015-2016, out of the total inwards stock received on stock transfer basis, the petitioner had erroneously omitted to include goods of the value of Rs. 1,75,01,990/- against eight stock transfer invoices from Bharuch.