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TMI Blog2019 (5) TMI 1453X X X X Extracts X X X X X X X X Extracts X X X X ..... e Petitioner the F forms corresponding to that dispatch of goods. In other words, there is no justification for the Respondents to deny the Petitioner the F forms for the consignment of its own goods sent by it to Bhiwadi for job work. The Respondents are directed now to issue F forms to the Petitioner for the year 2012-13 in relation to its own goods in the value of ₹ 6,59,85,266 sent by it to its Bhiwadi factory for job work - Petition disposed off. - W.P.(C) 4794/2018 - - - Dated:- 22-5-2019 - S.MURALIDHAR AND I.S.MEHTA JJ. Petitioner Through: Mr.Sudhir Sangal Ms.Vidhi Gupta, Advocates Respondents Through: Mr. Anuj Aggarwal, ASC with Mr. Atul Goyal, Advocates O R D E R 1. The P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. The Petitioner points out that in the periodical returns of turnover to be filed in form DVAT 16, there is a column R11 pertaining to the value of the goods being sent through inward/outward stock transfer against F forms i.e. Column R11.3. After the aforementioned judgment of the Supreme Court, the form was amended with effect from 20th September, 2013 by adding two further columns i.e. R11.5 and R11.6 which read as under: R11.5. Own goods received/transferred after job work against F forms. R11.6 Other dealers goods received/returned after job work against F forms. 5. Correspondingly, Form DVAT 16 stood updated with the addition of the above two columns. The case of the Petitioner is that these ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r had been referred to the Systems Branch of the Department. On checking the said link, the Petitioner found that the Department had wrongly uploaded data relating to the Petitioner. Goods sent by the Delhi branch to the Bhiwadi factory for job work were shown as goods received back after job work. Data concerning goods sent by the Bhiwadi factory to the Delhi office after the job work was not uploaded. Resultantly, the Petitioner could not download F forms in respect of goods sent by Bhiwadi office to Delhi Office after job work. 9. The Petitioner accordingly submitted a letter on 26th December, 2016 explaining the said difficulty and enclosed the relevant statements. By a letter dated 8th February, 2017, the VATO informed the Pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lity of the relevant columns in the Return . In fact, the reply of the Respondents does not even dispute that a discrepancy is occurred due to the system s fault and that the same needs to be rectified . Despite this, no solution has been offered by the Respondents for the difficulty faced by the Petitioners. 12. The objections raised as to limitation cannot obviously apply in the present case as the detailed narration hereinabove shows how the Petitioner has been constantly pursuing its case with the Department from time to time. 13. The difficulty faced by the Petitioner is not of its doing. It is a systemic fault that has prevented F Forms being issued to the Petitioner. It was incumbent upon the Department to have f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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