Delhi High Court
Corporation Bank vs Commissioner, Value Added Tax & Anr on 20 May, 2025
Author: Prathiba M. Singh
Bench: Prathiba M. Singh
$~74
* IN THE HIGH COURT OF DELHI AT NEW DELHI
Date of Decision: 20th May, 2025
+ W.P.(C) 3836/2017
CORPORATION BANK .....Petitioner
Through: None.
versus
COMMISSIONER, VALUE ADDED TAX & ANR.
.....Respondent
Through: Mr. K.G. Gopalakrishnan, Ms. Nisha
Mohan Das, Ms. Girish Kumar Kaul,
Mr. Kunwar Raj Singh, Advocates.
Mr. Aditya Kumar Jha, Asstt.
Commissioner, Ward 208-206, KCS
Zone, Deptt. Of Trade & Taxes.
[email protected]
CORAM:
JUSTICE PRATHIBA M. SINGH
JUSTICE RAJNEESH KUMAR GUPTA
Prathiba M. Singh, J. (Oral)
1. This hearing has been done through hybrid mode.
2. The present petition has been filed by the Petitioner- Corporation
Bank through its Assistant General Manager under Article 226 of the
Constitution of India, inter alia, seeking issuance of an appropriate writ
directing the Respondent to issue Form 'F' to the Petitioner in respect of the
goods transferred under inter-state trade and commerce.
3. The present case was adjourned sine die in terms of order dated 19th
September, 2017 which reads as under:
1. The decision by the Supreme Court in the appeal filed by the
Department against the judgment of this Court in Ingram
Micro India Pvt. Ltd. v. Commissioner, Department of Trade
& taxes (2016) 89 VST 312 (Del) is awaited.
2. In that view of the matter, the petition is adjourned sine die
with liberty to the parties to mention it for listing after the
decision of the Supreme Court.
4. Ld. Counsel for the parties submits that the appeal being C.A. No.
004573/2017 titled '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 this Court in
W.P. (C) 8272/2015 titled 'Ingram Micro India Pvt. Ltd. v. Commissioner
Department of Trade and Taxes & Anr.' is still pending in the Supreme
Court.
5. Ld. Counsel for the parties have relied upon certain other decisions of
the Co-ordinate Bench including the decision in W.P. (C) 7411/2020 titled
GSP Power System Pvt. Ltd. vs. Commissioner of Goods and Services Tax
Department of Trade and Taxes & Anr.. The said matter was also a similar
matter decided while the appeal was pending in the Supreme Court against
Ingram Micro (Supra). The operative portion of the said decision reads as
under:
2. Present writ petition has been filed challenging the
rejection by respondent authorities of petitioner's request for
correction of the return filed for first quarter of Year 2017-18
and refusal to give statutory forms under Central Sales Tax
(Delhi) Rules.
3. 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 DVAT Act and Rules.
4. Learned counsel for the petitioner states that the
petitioner 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. He
further states that petitioner requested the respondent no.2 to
grant permission to revise the aforesaid returns but the said
request was rejected.
5. He submits that action of the respondent no.2 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.
6. He relies upon the judgment of this Court in WP(C)
No.8709/2018 whereby this Court had directed the respondent
to release the concerned form 'F' within two weeks. He,
however, points out that SLP preferred. against the said
judgment has been admitted and the matter is pending before
the Supreme Court.
7. On the other hand, Mr. Satyakam, learned Additional
Standing counsel for the respondents submits that the decision
of this Court in M/s Ingram Micro India Pvt. Ltd. v.
Commissioner DT&T & Anr., W.P. (C No. 8272/2015 is
under challenge before the Supreme Court in Civil Appeal No.
4573/2017 and the Supreme Court has granted leave in the
said matter vide order dated 27th March, 2017. He also points
out that this Court rendered decisions in several similar cases,
including W.P. (C) No. 2633/2017, M/s. Indian Oil
Corporation Ltd. v. Commissioner, VAT decided on 11th
April, 2017, which have been appealed against in the Supreme
Court and the Supreme Court has stayed the operation of the
judgment of this Court.
8. Mr. Satyakam points out that in the light of the interim
orders passed by the Supreme Court, while deciding another
writ petition i.e. Ingram Micro India Ltd. v. Commissioner,
Department of Trade and Taxes and Anr., W.P. (C) No.
8435/2018, decided on 04th December, 2018, this Court issued
directions for issuance of segregated and separate 'C' Forms.
However, the directions issued by this Court were suspended
till the Civil Appeals before the Supreme Court were pending.
9. Same is the position in the decision of this Court in Allied
Automation Engineering Services Pvt. Ltd. v. Commissioner
of Trade and Taxes, W.P. (C) No. 9474/2018 decided on 10th
September, 2018, in M/s. Samsung C&T Pvt. Ltd. v. The
Commissioner, Trade & Taxes, & Anr., W.P. (C) No.
4092/2017 decided on 15th February, 2019, in E.I. Dupont
India Private Limited v. Commissioner, VAT, Delhi & Anr,
C.M. No. 47356/2018 in W.P. (C) No. 4952/2017 decided on
27th February, 2019 and C G Power And Industrial Solutions
Limited vs Department of Trade and Taxes & Ors., W.P. (C)
No. 3024/2019 decided on 15th January, 2020.
10. Mr. Satyakam contends that this Court has recently in
similar matters been either adjourning matters or is allowing
the petition but suspending the
11. Having heard the counsel for the parties, this Court is of
the view that no useful purpose would be served by keeping the
petition pending. Consequently, this Court directs the
respondent no.2 to allow the amendment sought by the
petitioner in its return of first Quarter for the Financial Year
2017-18. However, this direction shall remain suspended till
the Civil Appeals pending before the Supreme Court, taken
note of hereinabove, are decided and this direction shall abide
by the decision that the Supreme Court renders.
12. With the aforesaid direction, present writ petition and
pending application stand disposed of.
6. Following the said decision of the Co-ordinate Bench of this Court in
GSP Power System Pvt. Ltd. (Supra), in the facts of the present case, the
Petitioner is permitted to rectify its DVAT returns for the third quarter of
2013-14 by filing a revised return for the said period to enable issuance of
the statutory 'F' Forms to the Petitioner.
7. 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. [SLP(C) No. 13928/2017]
are pending before the Supreme Court and are decided. This direction shall
abide by the decision of the Supreme Court in the said case.
8. The present petition is disposed of in these terms. Pending
applications, if any are also disposed of.
PRATHIBA M. SINGH
JUDGE
RAJNEESH KUMAR GUPTA
JUDGE
MAY 20, 2025
v/ck
