2022 (12) TMI 890 - HC - VAT and Sales Tax

Seeking rectification of returns for the tax periods 2nd, 3rd and 4th Quarter, 2015-2016 - section 74B of the DVAT Act - HELD THAT - The writ petition is disposed of with a direction to the respondents/revenue to issue the rectified C and F-Forms to the petitioner subject to the verification of entitlement on merits, without being burdened with the issue concerning limitation, in line with the direction issued in other cases, including the judgment of the coordinate bench in M/S SAMSUNG C T PVT. LTD. VERSUS THE COMMISSIONER, TRADE TAXES, ANR. 2019 (2) TMI 1772 - DELHI HIGH COURT . Application disposed off.

Summary

Issues:
Rectification of tax returns under Section 74B of the DVAT Act for specific quarters of Financial Year 2015-2016.

Analysis:
The judgment pertains to a writ petition seeking rectification of tax returns for the 2nd, 3rd, and 4th quarters of Financial Year 2015-2016 under Section 74B of the Delhi Value Added Tax Act, 2004 (DVAT Act). The petitioner's prayer was to rectify the returns, and the court noted that this issue had been previously considered in the Vodafone Idea Ltd. case. The court disposed of the petition directing the revenue to issue rectified C and F-Forms to the petitioner, subject to verification of entitlement on merits. The court emphasized that the issue of limitation would not burden the petitioner, aligning with previous judgments, including one dated 15.02.2019 in the Samsung C&T Pvt. Ltd. case.

The court's decision specified that the direction for issuing rectified forms would be suspended until the civil appeals pending in the Supreme Court, as mentioned in the Samsung C&T Pvt. Ltd. matter, are resolved. Compliance with the judgment will be in accordance with the Supreme Court's decision on the pending civil appeals. The parties were instructed to act based on the digitally signed copy of the order issued on the day of the judgment.