Delhi HC Allows Rectification of DVAT Returns to enable Issuance of Requisite ‘F’ Form in respect of Goods Transferred under Interstate Trade and Commerce [Read Order]
Further held that these directions shall remain suspended till the appeal pending before the Supreme Court are decided.
![Delhi HC Allows Rectification of DVAT Returns to enable Issuance of Requisite ‘F’ Form in respect of Goods Transferred under Interstate Trade and Commerce [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/DVAT-return.jpg "Delhi HC Allows Rectification of DVAT Returns to enable Issuance of Requisite ‘F’ Form in respect of Goods Transferred under Interstate Trade and Commerce [Read Order]")
The Delhi High Court in a recent ruling allowed the rectification of DVAT returns to enable issuance of Requisite ‘F’ Form in respect of goods transferred under Interstate Trade and Commerce The Petitioner, Y.P Spices (P) Ltd. sought for the issuance of an appropriate writ directing the Respondent to issue Form ‘F’ to the Petitioner in respect of the goods transferred...
The Delhi High Court in a recent ruling allowed the rectification of DVAT returns to enable issuance of Requisite ‘F’ Form in respect of goods transferred under Interstate Trade and Commerce
The Petitioner, Y.P Spices (P) Ltd. sought for the issuance of an appropriate writ directing the Respondent to issue Form ‘F’ to the Petitioner in respect of the goods transferred under interstate trade and commerce under Section 6A of the Central Sales Tax Act, 1956.
Counsel for the parties submitted that the appeal in ‘Commissioner Department of Trade and Taxes v. Ingram Micro India Pvt. Ltd.’ filed by the Department assailing the judgment dated 1st February passed by a Co-ordinate bench of the Court in ‘Ingram Micro India Pvt. Ltd. v. Commissioner Department of Trade and Taxes & Anr.’ is still pending in the Supreme Court.
Complete GST Act & Rules with amendments made by financial bill, 2025 - Click Here
No S.153B Limitation Relief for Invalid Indo-Swiss DTAA Reference Made Under Amended Article 26: Delhi HC [Read Order]
On the other hand, Mr. Satyakam, Additional Standing counsel for the respondents submitted that the decision of the Court in M/s Ingram Micro India Pvt. Ltd. v. Commissioner DT&T & Anr., is under challenge before the Supreme Court and the Supreme Court has granted leave in the said matter vide order dated 27th March, 2017.
A division bench of Justice Prathiba M. Singh and Justice Rajneesh Kumar Gupta permitted the petitioner to rectify its DVAT returns for the period of 01st January, 2013 to 31st March, 2013, all four quarters of Assessment Year 2013-14 and for the period April 2014 to June 2014 in order to enable the issuance of the requisite ‘F’ Forms to the Petitioner.
Know How to File Appeals in GSTAT - click here
GST officials must Specify Exact Provisions of GST Act and Rules allegedly violated in SCN: Delhi HC directs to Circulate Copy of Order to all Delhi GST offices [Read Order]
Further held that these directions shall however, remain suspended till the appeal in Ingram Micro India Pvt. Ltd. (Supra) as also the M/s Commissioner, VAT Delhi & Ors. v. M/s Indian Oil Corporation Ltd.are pending before the Supreme Court and are decided.
To Read the full text of the Order CLICK HERE
Support our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates
