On 5th October 2020, the High Court of Delhi in the case of GSP Power System Pvt. Ltd V. Commissioner Of Goods And Services Tax Department Of Trade And Taxes & Anr comprising of a Coram of Justice Manmohan & Justice Sanjeev Narula directed the respondent no.2 to allow the amendment sought by the petitioner in its return of first Quarter for the Financial Year 2017-18.
Factual Background
The present writ petition has been filed challenging the rejection by respondent authorities of the petitioner’s request for correction of the return filed for the first quarter of the 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.
Submissions on behalf of the Petitioner
Learned counsel for the petitioner states that the petitioner failed to mention the details of Inter-State branch transfers for the first quarter of the Year 2017-18 in Form 2A uploaded on the DVAT website while filing his returns. He further states that the petitioner requested the respondent no.2 to grant permission to revise the aforesaid returns but the said request was rejected. 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 the issuance of forms. He relies upon the judgment of this Court 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.
Submissions on behalf of the respondent
On the other hand, the learned 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 and the Supreme Court has granted leave in the said matter. He also points out that this Court rendered decisions in several similar cases, M/s. Indian Oil Corporation Ltd. v. Commissioner, VAT, which has been appealed against in the Supreme Court, and the Supreme Court has stayed the operation of the judgment of this Court. The counsel 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., this Court issued directions for issuance of segregated and separate ‘C’ Forms. However, the directions issued by this Court were suspended until the Civil Appeals before the Supreme Court was pending. The same is the position in the decision of this Court in Allied Automation Engineering Services Pvt. Ltd. v. Commissioner of Trade and Taxes. The Counsel contends that this Court has recently in similar matters been either adjourning matters or is allowing the petition but suspending the relief till the civil appeals pending in the Supreme Court are decided.
Court Analysis
Having heard the counsel for the parties, the Court was 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, taking note of hereinabove, are decided and this direction shall abide by the decision that the Supreme Court renders.
Judgment
With the aforesaid direction, the present writ petition and pending application stand disposed of.
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