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2017 (7) TMI 1358 - HC - VAT and Sales TaxPermission to download C-Form - Rectification of mistake committed by the Petitioner in the return filed under DVAT Act - inter-state purchases - HELD THAT:- The Court is of the view that the mistake explained by the Petitioner appears to be bona fide. Although it was open to the Petitioner to have revised the return, admittedly, the period of revising the return has already expired. With the Petitoner not asking for any extraordinary benefit but only what it is entitled to in accordance with law, the Court is of the view, the Petitioner should be permitted to rectify its return, even at this stage and its clarification that aforementioned figures of purchases made from Aman Marketing for the first quarter of 2013-14 should be treated as purchases made against C-Forms should be accepted. The return filed by the Petitioner for the first quarter of 2013-14 shall stand rectified accordingly - petition disposed off.
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