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TMI Blog2020 (7) TMI 584X X X X Extracts X X X X X X X X Extracts X X X X ..... ion disposed off. - W.P. (C) 4411/2020 & CM APPL.15889/2020 - - - Dated:- 23-7-2020 - HON'BLE MR. JUSTICE MANMOHAN AND HON'BLE MR. JUSTICE SANJEEV NARULA Petitioner Through: Mr. Puneet Bhatnagar, Advocate and Ms. Richa S. Bhatnagar, Advocate. Respondents Through: Mr. Satyakam, Additional Standing Counsel for R-1. Mr. Rahul Chitnis, Chief Standing Counsel with Mr. Raghav Sharma, Advocate for R-3. J U D G M E N T MANMOHAN, J: (Oral) 1. The petition has been heard by way of video conferencing. 2. Present writ petition has been filed seeking a direction to the respondent No.1 to allow the amendment sought by the petitioner in its return of second quarter for the financial year 2015-16 vide application ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... istake is allowed to be amended and the records are corrected, so that no penalty is imposed upon the petitioner. 5. Learned counsel for the petitioner emphasises that in similar matters, this Court has already allowed the amendment applications of similar applicants on similar grounds. In support of his contention he relies upon the orders passed by this Court in Ingram Micro India Private Limited Vs. Commissioner, Department of Trade and Taxes Anr., W.P.(C) No. 8272 of 2015 and H.M. Sales Corporation Vs. Commissioner of Trade and Taxes, W.P. (C) No. 4816 of 2017. 6. Learned counsel for petitioner submits that while respondent No.1 is neither allowing nor rejecting the petitioner s amendment application, respondent No.2 has rai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issued by this Court were suspended till the Civil Appeals before the Supreme Court were pending. 9. Same is the position in the decision of this Court in Allied Automation Engineering Services Pvt. Ltd. v. Commissioner of Trade and Taxes, W.P. (C) No. 9474/2018 decided on 10th September, 2018, in M/s. Samsung C T Pvt. Ltd. v. The Commissioner, Trade Taxes, Anr., W.P. (C) No. 4092/2017 decided on 15th February, 2019, in E.I. Dupont India Private Limited v. Commissioner, VAT, Delhi Anr, C.M. No. 47356/2018 in W.P. (C) No. 4952/2017 decided on 27th February, 2019 and C G Power And Industrial Solutions Limited vs Department of Trade and Taxes Ors., W.P. (C) No. 3024/2019 decided on 15th January, 2020. 10. Mr. Satyakam contend ..... X X X X Extracts X X X X X X X X Extracts X X X X
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