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2019 (5) TMI 1453 - DELHI HIGH COURTFiling of Forms ‘F’ for the year 2012-13 in respect of its own goods sent to its Bhiwadi factory for job work - HELD THAT:- The difficulty faced by the Petitioner is not of its doing. It is a systemic fault that has prevented F Forms being issued to the Petitioner. It was incumbent upon the Department to have facilitated the Petitioner furnishing the relevant details in the online returns filed by it. If there was in fact at the relevant time no column provided which would enable the Petitioner to indicate the dispatch of its own goods to Bhiwadi for job work, it was not open to the Respondents to deny the Petitioner the F forms corresponding to that dispatch of goods. In other words, there is no justification for the Respondents to deny the Petitioner the F forms for the consignment of its own goods sent by it to Bhiwadi for job work. The Respondents are directed now to issue F forms to the Petitioner for the year 2012-13 in relation to its own goods in the value of ₹ 6,59,85,266 sent by it to its Bhiwadi factory for job work - Petition disposed off.
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