2018 (9) TMI 1934 - HC - VAT and Sales Tax

Correction of mistake in C-form - amount of purchase reflected in wrong column - HELD THAT - 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. Petition disposed off.

Summary

Issues:
1. Incorrect reflection of purchase amount in DVAT-16 for inter-state goods transactions.
2. Relief sought based on previous court judgment regarding issuance of fresh C-forms.
3. Stay on decision due to pending Special Leave Petition by Revenue.

Analysis:
1. The petitioner's grievance in the case pertains to the incorrect reflection of the purchase amount in DVAT-16 for inter-state goods transactions with twenty dealers during the third and fourth quarters of the financial year 2014-15. The petitioner inadvertently reflected an amount of ?42,51,522/- incorrectly in column No.11.1 of the DVAT-16, which should have been shown against column E-1 as purchases made against the C-forms, totaling ?2,49,81,909/-. This discrepancy led to the need for correction in the filing.

2. The petitioner relied on a previous judgment of the court in 'Indian Oil Corporation vs. Commissioner, VAT' dated 11.04.2017, W.P. (C) 2633/2017, and subsequent decisions to seek relief. The judgment allowed for a direction to the DVAT Authorities to issue fresh C-forms to rectify mistakes made by dealers in their transactions. The petitioner sought a similar direction in this case to correct the error in the reflection of purchase amounts in the DVAT-16.

3. The Revenue, represented by the respondent, highlighted that similar cases were pending in court and that the decision in 'Indian Oil Corporation' was stayed due to a Special Leave Petition (SLP No.13928/2017 - Commissioner, VAT Delhi & Ors vs. M/s Indian Oil Corporation Ltd.) filed by the Revenue. The stay was issued by an order dated 01.05.2017, indicating a legal hurdle in granting immediate relief to the petitioner.

4. Considering the submissions and the final judgment of the court in W.P. (C) 2633/2017 (Indian Oil Corporation Ltd. vs. Commissioner, VAT Delhi), the court directed the respondent to release the C-Forms to enable the correction of the relevant quarters' purchase amounts. However, these directions were suspended until the pending SLP (C) 13928/2018 was resolved, subject to the final decision of the Supreme Court in that case. The writ petition was disposed of accordingly, with a copy of the order to be provided promptly.