2019 (2) TMI 1772 - HC - VAT and Sales Tax

Stay on appeal - inter-state purchase of goods - mistake in C-form - amount reflected in wrong column - correction of the mistake - HELD THAT - The present writ petition is disposed off directing that the petitioner would be issued segregated and separate C-forms in terms of the prayer Clause-A to the writ petition (subject to verification of entitlement or merits and not on the ground of limitation). However this direction would remain suspended till Civil Appeals pending in the Supreme Court against the decision in the case of the petitioner are decided. Petition disposed off.

Summary

Issues involved:
1. Interpretation of relevant provisions of DVAT-16 for inter-state purchase of goods.
2. Application of judicial precedents regarding correction of mistakes in tax forms.
3. Stay orders on judgments pending before the Supreme Court.
4. Entitlement of petitioners to direction for correction and issuance of C-Forms.

Analysis:
1. The judgment dealt with the interpretation of provisions of DVAT-16 concerning inter-state purchase of goods. The petitioner had inadvertently reflected an incorrect amount in the tax form, seeking correction based on the relevant provisions. The court considered the petitioner's reliance on previous judgments and the necessity to rectify the mistake in the tax form.

2. The court referred to the judgment in "Indian Oil Corporation vs. Commissioner, VAT" and subsequent decisions allowing directions to DVAT Authorities for issuing fresh C forms to correct errors. The Revenue pointed out that similar cases were pending, and the judgment in "Indian Oil Corporation" was stayed due to a Special Leave Petition by the Revenue. Despite this, the court held that the petitioners were entitled to a similar direction for correction, subject to the outcome of the pending Supreme Court case.

3. The judgment addressed the stay orders on previous judgments pending before the Supreme Court, emphasizing that the directions for correction and issuance of C-Forms would remain suspended until the Civil Appeals pending in the Supreme Court were decided. The compliance with the directions was to align with the final decision of the Supreme Court in the related case.

4. Considering the consent of the parties, the court disposed of the writ petition by directing the issuance of segregated and separate C-Forms to the petitioner for correction, subject to verification and compliance with the Supreme Court's decision in the pending Civil Appeals. The judgment clarified the terms of disposal and addressed the pending applications related to the case effectively.