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Delhi High Court allows GSP Power System to file revised returns under DVAT [Read Order]

Delhi High Court - GSP Power System - GSP - file revised returns - GST - Taxscan

The Delhi High Court allowed the petitioner, GSP Power System to file revised returns and download “Form F” under Delhi Value Added Tax (DVAT).

The petitioner, GSP Power System failed to mention the details of Inter-State branch transfers for the first quarter of Year 2017-18 in the Form 2A uploaded on the DVAT website while filing his returns.

The petitioner stated that he requested the respondent authority to grant permission to revise the returns but the said request was rejected.

The petitioner pointed out that the action of the respondent authority of not allowing revision of details of requirement of form ‘F’, is perverse in law as it is contrary to the provisions of the DVAT Act and Central Sales Tax (Delhi) Rules which permit issuance of forms.

The petitioner filed the petition challenging the rejection by respondent authorities of the petitioner’s request for correction of the return filed for the first quarter of Year 2017-18 and refusal to give statutory forms under Central Sales Tax (Delhi) Rules.

The petitioner further seeks a direction to the respondent authorities to allow the petitioner’s revision of returns for the year 2017-18 as per the provisions of the DVAT Act and Rules.

The division judge bench of Justice Manmohan J. and Justice Sanjeev Narula directed the respondent authority to allow the amendment sought by the petitioner in its return of the first Quarter for the Financial Year 2017-18.

However, the court said that this direction shall remain suspended till the Civil Appeals pending before the Supreme Court are decided and this direction shall abide by the decision that the Supreme Court renders.

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