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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 ..... for the year in consideration i.e 2016-17, quarterly returns in Form DVAT 16 along with Form 2A and Form 2B were filed giving the details of purchases and sales in accordance with the Delhi Value Added Tax Act, 2004. The details of inter-state purchases were also submitted in Form 2A as notified by the Department, along with DVAT-16 and Form-1 being the return prescribed for the purpose of Central Sales Tax Act. 3. Mr. Bhatia further submits that in the Third Quarter of 2016-17, the Petitioner had made total inter-state purchase of Rs. 1,02,21,782/- from Fossil India Pvt. Ltd. However, on demand from Fossil India for Form C, it came to notice of the Petitioner that the entire purchase in the online return filed by the Petitioner was inadve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... licants 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. 5. On the other hand, Mr. Shadan Farasat, learned Additional Standing counsel for Respondent No. 1 submits that the decision of this Court in M/s. Ingram Micro India Pvt. Ltd. v. Commissioner DT&T & Anr., W.P. (C) No. 8272/2015 dated 1st February, 2016 is under challenge before the Supreme Court in Civil Appeal No. 4573/2017 and the Supreme Court has granted leave in the said matter vide order dated 27th March, 2017. He also point ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ourning matters or is allowing the petition but suspending the relief till the civil appeals pending in the Supreme Court are decided. 9. This Court is of the view that no useful purpose would be served by keeping the petition pending. Consequently, it directs Respondent No. 1 to allow the Petitioner to amend in its return of Third Quarter for the Financial Year 2016-17 (01.10.2016 to 31.12.2016) and issue segregated and 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 sha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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