2022 (11) TMI 38 - HC - VAT and Sales Tax

Permission to revise the returns - issuance of appropriate C Forms - correction of functioning of the DVAT Portal - HELD THAT - The instant writ petition is disposed of, with a direction to revise returns for the periods mentioned in the relevant prayer clauses incorporated in the writ petition. Furthermore, the respondents will also issue C-Forms and/or F-Forms to the petitioner, subject to verification of entitlement on merits and not on the ground of limitation - Petition disposed off.

Summary

Issues involved:
- Revision of returns for specific assessment years
- Issuance of appropriate C and F Forms
- Correction of DVAT Portal functioning
- Acceptance of rectified manual returns
- Compliance with previous court directions

Revision of Returns:
The petitioner sought writs to revise returns for specific assessment years. The petitioner's counsel did not press for costs. The court noted that the issues raised were similar to previous matters where directions were issued. Reference was made to judgments in similar cases where directions were given to release necessary forms for corrections.

Issuance of C and F Forms:
The court directed the respondents to issue C and F Forms for the concerned period, subject to verification of entitlement on merits and not on the ground of limitation. This direction was based on previous judgments concerning C-Forms and F-Forms issued by different Division Benches.

Correction of DVAT Portal:
The petitioner also requested directions to correct the functioning of the DVAT Portal to rectify mistakes in returns filed for specific financial years. However, the judgment primarily focused on the revision of returns and issuance of necessary forms based on previous court directions.

Acceptance of Rectified Manual Returns:
The court directed the acceptance and recording of rectified manual returns for specific quarters of financial years mentioned in the petition. This direction was in line with previous judgments where similar directions were given for rectified manual returns.

Compliance with Previous Court Directions:
The judgment highlighted various previous cases where similar directions were issued by different Division Benches regarding the release of necessary forms and acceptance of rectified returns. The current judgment aligned with these previous decisions to ensure consistency in addressing similar issues.

In conclusion, the High Court granted the petitioner's requests for revising returns, issuing C and F Forms, and accepting rectified manual returns based on previous court directions. The judgment emphasized compliance with previous decisions to maintain uniformity in addressing similar matters.