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TMI Blog2020 (11) TMI 190X X X X Extracts X X X X X X X X Extracts X X X X ..... Petition disposed off. - W.P. (C) 8236/2020 & C.M.Nos.26695-26696/2020 - - - Dated:- 20-10-2020 - HON'BLE MR. JUSTICE MANMOHAN AND HON'BLE MR. JUSTICE SANJEEV NARULA Petitioners: Mr.Praveen Kumar with Mr.Rajiv Agnihotri, Ms.Babita Sant and Ms.Sunaina Kumar, Advocates. Respondents: Mr.Satyakam, ASC for GNCTD. JUDGMENT MANMOHAN, J: (Oral) 1. The petition has been listed before this Bench by the Registry in view of the urgency expressed therein. The same has been heard by way of video conferencing. 2. Present writ petition has been filed challenging order dated 1st July, 2020 whereby respondent no.2 has rejected petitioner s application for rectification of Form F for Assessment Year 2017-18. Petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no provision either in the Central Sales Tax Act, 1956 or Central Sales Tax (Delhi) Rules, 2005 under which the assessing Authority can refuse to issue Forms 'F and consequently, the order of the Assessing Authority in refusing to issue Form 'F' to the petitioner who is otherwise entitled to the same is without authority of law and is arbitrary and liable to be quashed. He relies upon the order of this Court in M/s. Ingram Micro India Pvt. Ltd. v. Commissioner DT T Anr., W.P. (C) No. 8272/2015. 7. On the other hand, Mr. Satyakam, learned Additional Standing counsel for the respondents submits that the decision of this Court in M/s. Ingram Micro India Pvt. Ltd (supra) is under challenge before the Supreme Court in C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Taxes Ors., W.P. (C) No. 3024/2019 decided on 15th January, 2020 , in Shri Uday Jain Prop. M/s Dhoomimal Gallery Vs. Commissioner, Trade and Taxes Ors., W.P.(C) No. 4411/2020 decided on 23rd July, 2020 and in GSP Power System Pvt. Ltd. Vs. Commissioner of Goods and Services Tax Department of Trade and Taxes and Anr., W.P.(C) 7411/2020, decided on 05th October, 2020. 10. Mr. Satyakam contends that this Court has recently in similar matters been either adjourning matters or is allowing the petition but suspending the relief till the civil appeals pending in the Supreme Court are decided. 11. Having heard the counsel for the parties, this Court is of the view that no useful purpose would be served by keeping the petition ..... X X X X Extracts X X X X X X X X Extracts X X X X
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