2022 (12) TMI 407 - HC - GST

Direction for issuance of F-Forms to the petitioner for the year 2017-18 - Central Sales Tax Act, 1956 - HELD THAT - The writ petition is disposed of with a direction that the respondents/revenue will issue F-Forms to the petitioner qua the year in issue i.e., 2017-2018, subject to the verification of entitlement on merits, without being burdened with the issue concerning limitation, which is 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 . It is made clear that the direction issued hereinabove in paragraph 6 will remain suspended till the civil appeals pending in the Supreme Court, as noticed in the matter of Samsung C T Pvt. Ltd., are adjudicated. Appeal disposed off.

Summary

Issues:
1. Rectification of tax returns for specific quarters under DVAT Act.
2. Issuance of Form Fs under the Central Sales Tax Act for a specific year.

Analysis:
1. The judgment addresses the issue of rectifying tax returns for the 2nd, 3rd, and 4th quarters of the Financial Year 2015-2016 under Section 74B of the Delhi Value Added Tax Act, 2004 (DVAT Act). The court refers to a similar case, Best Marine Pvt. Ltd. v. Commissioner of VAT & Anr., where the petitioner sought rectification of returns. The court directs the revenue to issue rectified C and F-Forms to the petitioner after verification of entitlement, following the precedent set in other cases, including Samsung C&T Pvt. Ltd. v. Commissioner, Trade & Taxes & Anr. However, this direction is suspended pending the adjudication of civil appeals in the Supreme Court related to the Samsung C&T Pvt. Ltd. case.

2. The judgment also deals with the issuance of Form Fs under the Central Sales Tax Act, 1956 for the year 2017-2018. The petitioner sought a writ of mandamus to compel the respondents to issue the forms. The court orders the revenue to issue the F-Forms to the petitioner for the specified year upon verification of entitlement, in line with previous judgments, including Samsung C&T Pvt. Ltd. v. Commissioner, Trade & Taxes & Anr. Similar to the first issue, this direction is also suspended until the resolution of civil appeals in the Supreme Court related to the Samsung C&T Pvt. Ltd. case.

Overall, the judgment provides specific directions for rectifying tax returns and issuing Form Fs, emphasizing the verification of entitlement while temporarily suspending the implementation of these directives pending the outcome of relevant civil appeals in the Supreme Court. The parties are instructed to comply with the digitally signed copy of the order.