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TMI Blog2021 (1) TMI 858X X X X Extracts X X X X X X X X Extracts X X X X ..... d separate Form C in terms of the prayer Clause-(i) to the writ petition (subject to verification of entitlement on merits and not on the ground of limitation). However, this direction shall remain suspended till the Civil Appeals pending before the Supreme Court, taken note of hereinabove, are decided and this direction shall abide by the decision that the Supreme Court renders. Petition disposed off. - W.P.(C) 12740/2019 - - - Dated:- 19-1-2021 - HON'BLE MR. JUSTICE RAJIV SAHAI ENDLAW AND HON'BLE MR. JUSTICE SANJEEV NARULA Petitioner Through: Mr. Ruchir Bhatia, Advocate. Respondents Through: Mr. Shadan Farasat, Additional Standing Counsel for GNCTD. O R D E R [VIA VIDEO CONFERENCING] 1. Present w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s issued online only on the basis of details in Form 2A. As there was an inadvertent error of not bifurcating the total inter-state purchases in the Form 2A, the Petitioner was unable to download Form C online. When Petitioner made a representation in this regard, Respondent No. 2 vide letter dated 4th December, 2018 stated that system branch of the Department has looked into the matter, but since there is no provision under the DVAT system to split/bifurcate the purchases already provided in the return, the request cannot be acceded. Mr. Bhatia states that the transactions of the Petitioner have not been doubted by the Respondents. The only reason is non-availability of utility in the software/system of the Respondents. The Petitioner cann ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Commissioner, Department of Trade and Taxes and Anr., W.P. (C) No. 8435/2018, decided on 4th December, 2018 , this Court issued directions for issuance of segregated and separate C Forms. However, the directions issued by this Court were suspended till the Civil Appeals before the Supreme Court were pending. 7. Same is the position in the decisions 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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