2018 (12) TMI 1768 - 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: Petitioner's grievance regarding incorrect reflection of amount in DVAT-16, reliance on previous judgments for relief, Revenue's contention on pending cases and stay orders, direction for release of C-Forms subject to Supreme Court's decision.

Analysis:
The judgment by the Delhi High Court revolves around a writ petition where the petitioner had inadvertently reflected an incorrect amount in the DVAT-16 form while transacting with dealers for inter-state purchase of goods. The petitioner sought relief based on a previous judgment in the case of "Indian Oil Corporation vs. Commissioner, VAT," emphasizing the need for correction through issuance of fresh C-forms by DVAT Authorities. The Revenue, represented by the ASG, pointed out that similar cases were pending, and the decision in the Indian Oil Corporation case was stayed due to a Special Leave Petition by the Revenue. The Court, considering the submissions and the previous judgment, directed the respondent to release the C-Forms to enable the necessary correction, but with a suspension clause until the Supreme Court's final decision in the pending case (SLP 13928/2018).

The Court, based on the consent of the parties, disposed of the writ petition by directing the issuance of segregated and separate C-forms to the petitioner, subject to verification of entitlement, without considering the limitation. However, this direction was also made subject to the outcome of the Civil Appeals pending in the Supreme Court against the petitioner's case. The compliance was to be in accordance with the ratio of the previous decision. The judgment highlights the importance of following legal procedures and awaiting the final decision of the higher court in similar cases before implementing corrective measures to rectify inadvertent errors in official forms.