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2019 (2) TMI 1772

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..... orrection of the mistake - HELD THAT:- The present writ petition is disposed off directing that the petitioner would be issued segregated and separate C-forms in terms of the prayer Clause-A to the writ petition (subject to verification of entitlement or merits and not on the ground of limitation). However, this direction would remain suspended till Civil Appeals pending in the Supreme Court again .....

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..... imited versus Commissioner Department of Trade and Taxes, (2016) 89 VST 312 (Del) is subject matter of Civil Appeal pending before the Supreme Court, but there is no stay order. However, stay has been granted in appeals preferred by the Revenue in other cases including judgement in W.P.(C) No. 2633/2017 India Oil Corporation Limited Vs. Commissioner, Vat, Delhi & Ors. decided on 11th April, 2017. .....

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..... .11.1 in DVAT-16. The petitioner relied upon the judgment of this Court in "Indian Oil Corporation vs. Commissioner, VAT' dated 11.04.2017, W.P. (C) 2633/2017 as well as subsequent decisions stating that the relief of a direction to the DVAT Authorities to issue fresh C forms to enable the dealer to correct the mistake, can be made. The Revenue, which is represented on advance notice points .....

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..... rt in that case. The writ petition is disposed of in the above terms. A copy of the order be given Dasti." 3. In view of the consent given by the counsel for the parties, on instructions, we dispose of the present writ petition directing that the petitioner would be issued segregated and separate C-forms in terms of the prayer Clause-A to the writ petition (subject to verification of entitlem .....

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