Delhi High Court
M/S R. B Santani vs Commissioner Of Delhi Value Added ... on 6 April, 2022
$~11(en-bloc)
* IN THE HIGH COURT OF DELHI AT NEW DELHI
% Decision delivered on: 06.04.2022
+ W.P.(C) 11470/2019
M/S R. B. SANTANI ..... Petitioner
Through: Mr Puneet Agarwal, Mr Yuvraj
Singh, Mr Chetan Kumar Shukla and
Mr Rakesh Agarwal, Advs.
versus
COMMISSIONER OF DELHI VALUE
ADDED TAX AND ANR. ..... Respondents
Through: Mr Anuj Aggarwal, ASC with Mr
Sanyam Suri, Adv.
CORAM:
HON'BLE MR JUSTICE RAJIV SHAKDHER
HON'BLE MS JUSTICE POONAM A. BAMBA
[Physical Hearing/Hybrid Hearing (as per request)]
RAJIV SHAKDHER, J. (ORAL):
1. The substantive prayers made in the writ petition are as follows :
"(a) Issue writ of mandamus and certiorari or any other writ
directing the Respondent 1 and Respondent No. 2 to allow the
petitioner to revise its return for 3rd quarter and 4th quarter of
2016-2017 to the extent that the purchase mentioned in column C
forms could be made in column of F Form or the Respondent
rectify the mistake of the petitioner their self.
(b) In the alternative, the Respondent I be directed to issue F
form instead of C form of 3rd quarter and 4th quarter for
Assessment Year 2016-2017 to the amount of Rs. 10,885,365/- and
20,960,544/-to the Petitioner."
2. Counsel for the parties inform us that the issue raised in the writ
petition is covered by various judgments of this court, including the order
dated 10.09.2018, passed in W.P.(C.)No. 9474/2018, titled Allied
Signature Not Verified
Digitally Signed By:PREM
MOHAN CHOUDHARY W.P.(C)No.11470/2019 Pg. 1 of 2
Signing Date:11.04.2022
17:25:43
Automation Engineering Services Pvt. Ltd. v. Commissioner of Trade &
Taxes.
2.1 The above-referenced order has been passed by the Division Bench
headed by Hon'ble Mr Justice S. Ravindra Bhat [as he then was]. The
following operative directions were issued via order dated 10.09.2018:
"In the light of the submissions made following the final judgment
of this court of 11.04.2017 in W.P. (C) 2633/2017 (Indian Oil
Corporation Ltd. vs. Commissioner, VAT Delhi), the petitioners
are entitled to a direction of similar kind. The respondent shall
release the C-Forms to enable the appropriate correction to be
made for the relevant quarters. However, these directions shall
remain suspended till the time SLP (C) 13928/2018 is pending and
shall be subject to the final decision of the Supreme Court in that
case.
The writ petition is disposed of in the above terms."
3. In view of the order passed in Allied Automation Engineering
Services Pvt. Ltd., the respondents are directed to release "F" Forms to
enable appropriate corrections to be made for the concerned period.
3.1. It is made clear that this direction will remain suspended, till a
decision is rendered in SLP(C.) No.13928/2018, and will be subject to the
final decision of the Supreme Court in that case.
4. The writ petition is disposed of in the aforesaid terms.
RAJIV SHAKDHER, J
POONAM A. BAMBA, J
APRIL 6, 2022/aj
Click here to check corrigendum, if any
Signature Not Verified
Digitally Signed By:PREM
MOHAN CHOUDHARY W.P.(C)No.11470/2019 Pg. 2 of 2
Signing Date:11.04.2022
17:25:43
