Issuance of Form ‘C’ for Inter-State Sales: Delhi HC allows Rectification of DVAT Returns but Keeps Relief Suspended Pending SC Appeal [Read Order]
The court clarified that the relief would remain suspended until the Supreme Court delivers its verdict in the pending appeals related to the Ingram Micro case.
FormC - DVAT - Taxscan
FormC - DVAT - Taxscan
The High Court of Delhi, allowed the petitioner to rectify Delhi Value Added Tax ( DVAT ) returns for the first quarter of 2013-14 to facilitate the issuance of Form ‘C’ but kept the relief suspended pending the Supreme Court’s verdict in the related appeal.
Vijay Screw House,petitioner-assessee, had filed a petition under Articles 226 and 227 of the Constitution, seeking a direction to the Respondent to issue Form ‘C’ for inter-state goods transfer. The petitions had been adjourned earlier due to a pending appeal in C.A. No. 004573/2017 filed by the Department.
The petitioner counsel submitted that the appeal in the Ingram Micro India Pvt. Ltd. case, challenging the judgment dated February 1, 2016, was still pending before the Supreme Court. The counsel relied on various decisions of the Co-ordinate Bench, including the ruling in GSP Power System Pvt. Ltd., where the petitioner had sought permission to revise DVAT returns for the first quarter of 2017-18 and obtain statutory ‘C’ and ‘F’ forms.
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In that case, the Court had directed the authorities to allow amendments in the returns but kept the directions suspended until the pending appeals in Ingram Micro and related matters before the Supreme Court were decided. Similar directions were also issued in several connected matters involving Indian Oil Corporation Ltd., Allied Automation Engineering Services Pvt. Ltd., Samsung C&T Pvt. Ltd., E.I. Dupont India Pvt. Ltd., and C.G. Power and Industrial Solutions Ltd.
Justice Prathiba M.Singh and Justice Shail Jain following the same approach, permitted the petitioner in the present cases to rectify their DVAT returns for the first quarter of 2013-14 to enable the issuance of statutory ‘C’ forms. However, it clarified that these directions would remain suspended until the Supreme Court delivered its verdict in the pending appeals.
With these observations, the writ petitions were disposed of by the Delhi High Court.
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