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2022 (4) TMI 1474 - HC - VAT and Sales TaxRevision of return for 3rd quarter and 4th quarter of 2016-2017 to the extent that the purchase mentioned in column C forms could be made in column of F Form - direction to issue F form instead of C form of 3rd quarter and 4th quarter for Assessment Year 2016-2017 - HELD THAT - In view of the order passed in ALLIED AUTOMATION ENGINEERING SERVICES PVT. LTD VERSUS COMMISSIONER OF TRADE TAXES. 2018 (9) TMI 1934 - DELHI HIGH COURT the respondents are directed to release F Forms to enable appropriate corrections to be made for the concerned period. Petition disposed off.
Issues:
1. Petitioner seeking writ of mandamus and certiorari for revising returns for 3rd and 4th quarter of 2016-2017 or issuance of F forms. 2. Interpretation of previous judgments by the court regarding similar issues. 3. Direction to release "F" Forms for corrections subject to pending Supreme Court decision. Analysis: The judgment delivered by Hon'ble Mr. Justice Rajiv Shakdher and Hon'ble Ms. Justice Poonam A. Bamba addressed the petitioner's plea for a writ of mandamus and certiorari to revise their returns for the 3rd and 4th quarter of the financial year 2016-2017 or to have "F" forms issued instead of "C" forms. The court noted that the issue raised was in line with previous judgments, specifically referring to the order dated 10.09.2018 in the case of Allied Automation Engineering Services Pvt. Ltd. v. Commissioner of Trade & Taxes. This order, issued by a Division Bench led by Hon'ble Mr. Justice S. Ravindra Bhat, directed the release of "C" Forms for corrections, subject to the pending Supreme Court decision in SLP (C) 13928/2018. The court, based on the precedent set by the Allied Automation Engineering case, directed the respondents to release "F" Forms to facilitate the necessary corrections for the relevant period. However, this direction was made subject to the final decision of the Supreme Court in the pending case SLP(C.) No.13928/2018. The court emphasized that the release of "F" Forms would remain suspended until the Supreme Court's final decision in the mentioned case. Ultimately, the writ petition was disposed of in accordance with the directives outlined in the judgment, maintaining consistency with the previous legal precedents and awaiting the final decision of the apex court in the pending matter.
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