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2020 (1) TMI 847 - HC - VAT and Sales TaxIssuance of C-form - failure to issue C-form for certain supplies - stand taken by respondent Nos. 1 in their counter-affidavit is that the ‘C’ Forms have not been issued to respondent No. 5 due to non-inclusion of particulars of the purchases made by respondent No.5 from the petitioner No. 1 in its returns filed with the Department for the relevant period 2012-13 - applicability of time limit as provided in Section 28 of the DVAT Act - HELD THAT:- The respondent No.5 is an undertaking of the GNCTD, and respondents No.1 to 3 are also GNCTD, and thus, the omissions made by respondent No.5 could not be a ground for respondents No.1 to 3 not to issue the ‘C’ Forms, has no merit. This is for the reason that respondent No.5 – though an undertaking of the GNCTD, is an assessee under the law and is bound by the same discipline of law as any other entity would be, whether or not, the same is an instrumentality of the State. The provisions of the DVAT Act and the CST Act apply to respondent No.5 with the same force, as they would apply to any other dealer or entity, and do not treat state instrumentalities differently. The petitioner cannot seek a direction to respondents No.1 to 3 to issue the ‘C’ Form for the Financial Year 2012-13 after over four years, when the transactions between the petitioner and respondent No.5 were not disclosed in the return filed by respondent No.5, and no rectification of the return was sought to be made within the period of limitation. The respondents No.1 to 3 are directed to release ‘C’ Forms to respondent No.5 with respect to purchases made by respondent No.5 from petitioner No.1 during the Financial Year 2012-13 - This direction shall, however, remain suspended till the Civil Appeals pending before the Supreme Court, are decided and this direction shall abide by the decision that the Supreme Court renders - petition disposed off.
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