2017 (7) TMI 1358 - HC - VAT and Sales Tax

Permission to download C-Form - Rectification of mistake committed by the Petitioner in the return filed under DVAT Act - inter-state purchases - HELD THAT - The Court is of the view that the mistake explained by the Petitioner appears to be bona fide. Although it was open to the Petitioner to have revised the return, admittedly, the period of revising the return has already expired. With the Petitoner not asking for any extraordinary benefit but only what it is entitled to in accordance with law, the Court is of the view, the Petitioner should be permitted to rectify its return, even at this stage and its clarification that aforementioned figures of purchases made from Aman Marketing for the first quarter of 2013-14 should be treated as purchases made against C-Forms should be accepted. The return filed by the Petitioner for the first quarter of 2013-14 shall stand rectified accordingly - petition disposed off.

Summary

Issues:
Petitioner seeking rectification of mistake in VAT return for interstate purchases to obtain C-Form.

Analysis:
The petitioner filed a petition seeking rectification of a mistake in the return filed under the Delhi Value Added Tax Act, 2004 for the first quarter of 2013-14. The petitioner, a registered dealer, was charged 2% tax for interstate purchases made from a dealer in Kanpur. The petitioner was required to furnish C-Forms to avail of concessional tax rates under the Central Sales Tax Act, 1956. However, while filing the return, the petitioner inadvertently placed the purchase details in the wrong field. The respondent argued that the petitioner should have revised the return instead of seeking rectification. The Court acknowledged the petitioner's mistake as bona fide and noted that the revision period had expired. The Court held that the petitioner should be allowed to rectify the return, emphasizing that the petitioner was only seeking what it was entitled to under the law.

The Court directed that the return for the first quarter of 2013-14 be rectified accordingly. The VATO was instructed to pass an order for rectification within two weeks, and the petitioner was granted permission to download the C-Form for the transactions in question. The Court disposed of the petition with the above terms, ensuring that the petitioner could rectify the mistake and obtain the necessary C-Form for the interstate purchases.