2020 (11) TMI 190 - HC - VAT and Sales Tax

Rejection of rectification of Form F - direction to the respondents to issue Form F for period May 2017 to March 2018 - HELD THAT - This Court is of the view that no useful purpose would be served by keeping the petition pending. Consequently, this Court directs the respondent no.2 to allow the amendment sought for by the petitioner in its return of Assessment Year 2017-18. However, this direction shall remain suspended till the Civil Appeals pending before the Supreme Court, taken note of hereinabove, are decided and this direction shall abide by the decision that the Supreme Court renders. Petition disposed off.

Summary

Issues:
Challenge to rejection of rectification of Form F for Assessment Year 2017-18 and request for issuance of Form F for May 2017 to March 2018.

Analysis:
The petitioners filed a writ petition challenging the order rejecting their rectification request for Form F for the Assessment Year 2017-18. The petitioners sought a direction for the issuance of Form F for the period from May 2017 to March 2018 and requested that coercive actions be prohibited based on the previous order. The counsel for the petitioners highlighted that an error was made in mentioning the entire stock from Haryana in the returns, while it was actually procured from both Punjab and Haryana. The petitioners had requested correction/modification in Form F for the financial year 2017-18, which was rejected by the Assistant Commissioner. The petitioners had previously challenged the impugned order in the Supreme Court, which was dismissed, granting them the liberty to seek appropriate remedy against the order.

The counsel for the petitioners argued that there is no provision in the Central Sales Tax Act, 1956, or Central Sales Tax (Delhi) Rules, 2005, allowing the assessing authority to refuse to issue Form F when the petitioner is entitled to it. He relied on a previous order of the Court in M/s. Ingram Micro India Pvt. Ltd. v. Commissioner DT&T & Anr. The respondent's counsel pointed out that the decision in M/s. Ingram Micro India Pvt. Ltd. is under challenge in the Supreme Court and highlighted other cases where the Court's decisions were stayed by the Supreme Court pending appeal. The respondent's counsel emphasized that in similar matters, the Court has either adjourned cases or allowed petitions but suspended relief until the civil appeals in the Supreme Court are decided.

After hearing both parties, the Court directed the respondent to allow the requested amendment in the petitioner's return for the Assessment Year 2017-18. However, this direction was suspended until the Civil Appeals pending before the Supreme Court, as mentioned earlier, are decided. The Court disposed of the present writ petition and pending applications with this direction, instructing the order to be uploaded on the website immediately and forwarded to the counsel via email.