THE HON'BLE SRI JUSTICE T. VINOD KUMAR
AND
THE HON'BLE SRI JUSTICE PULLA KARTHIK
WP. No.s 19825 and 20643 of 2019
COMMON ORDER:(per Hon'ble Sri Justice T.Vinod Kumar)
Heard learned counsel for the petitioners and Sri L.Venkateshwar Rao,
learned Special Standing Counsel for Commercial Taxes appearing for the
respondents, in both the Writ Petitions, and perused the record.
2. Learned counsel for the petitioners fairly submits that the lis involved in these Writ Petitions is covered by the judgment of a Division Bench of this Court, presided over by the Hon'ble The Chief Justice, dt.04.11.2022 in WP.No.8243 of 2021, wherein a similar issue fell for consideration and the Division Bench took a view that mere submission of representation cannot confer any right on a dealer to seek waiver of filing C-Forms and the principle of legitimate expectation cannot be invoked in a taxing statute.
3. Having regard to the above said decision of the Division Bench of this Court, the present Writ Petition has to fail.
4. Accordingly, both these Writ Petitions are dismissed. No order as to costs.
5. Consequently, miscellaneous petitions pending, if any, shall stand closed in the light of this final order.
___________________ T. VINOD KUMAR, J ___________________ PULLA KARTHIK, J 22nd November, 2022 gra 2 THE HON'BLE SRI JUSTICE T. VINOD KUMAR AND THE HON'BLE SRI JUSTICE PULLA KARTHIK WP. No.s 19825 and 20643 of 2019 (per Hon'ble Sri Justice T.Vinod Kumar) Dt.22-11-2022 gra