2021 (11) TMI 509 - HC - GST

Seeking directions to allow for rectification and to issue forms as per requisition of statutory forms for fourth quarter of the year 2016-17 read with CST rules - seeking to allow the revision of returns for the same period in accordance with the DVAT Act and Rules - HELD THAT - The present writ petition along with pending application is disposed of with a direction to the Respondents to release Form-C to the Petitioner within two weeks to enable appropriate corrections to be carried out qua the relevant quarters. The Petitioner shall furnish a surety bond to secure the amounts in issue. Application disposed off.

Summary

Issues:
1. Rectification and issuance of statutory forms for the fourth quarter of the year 2016-17 under CST rules.
2. Revision of returns under DVAT Act and Rules.

Analysis:

The petitioner sought directions to rectify and issue forms as per the requisition of statutory forms for the fourth quarter of 2016-17 under CST rules and to allow revision of returns for the same period under the DVAT Act and Rules. The petitioner's counsel argued that the respondents were not permitting rectification of Form C details as required by Rules 5 & 8 of the Central Sales Tax Delhi Rules. Referring to a previous decision of the Court in HM Sales Corporation Vs Commissioner of Trade and Taxes, the petitioner's counsel emphasized the need for revision in forms, which was granted in that case.

The learned ASC for the respondents admitted that similar issues had arisen in previous cases, such as in the matter of Ritika Pvt. Ltd. Vs. Commissioner of Trade & Taxes, which was disposed of by a coordinate bench. The Court referred to previous judgments like Dupont India Pvt. Ltd. v. Commissioner, VAT, Delhi, and Ingram Micro India Ltd. v. Commissioner of Trade and Taxes, where directions were given for issuing F-Forms within a specified timeframe. The Court noted the importance of rectifying mistakes in statutory forms and granted relief to the petitioner in the present case, directing the respondents to release Form-C within two weeks for necessary corrections, subject to the petitioner furnishing a surety bond.

The Court disposed of the writ petition with directions for the release of Form-C to the petitioner within two weeks, allowing for corrections to be made for the relevant quarters. It was specified that the petitioner must provide a surety bond to secure the amounts in question. The directions given were subject to the final outcome in SLP No. 7636/2019. The Court ordered the immediate uploading of the order on the website and directed the forwarding of a copy to the learned counsel via email.