2021 (11) TMI 509 - DELHI HIGH COURT - GST

Head Note / Extract:
Seeking directions to allow for rectification and to issue forms as per requisition of statutory forms for fourth quarter of the year 2016-17 read with CST rules - seeking to allow the revision of returns for the same period in accordance with the DVAT Act and Rules - HELD THAT:- The present writ petition along with pending application is disposed of with a direction to the Respondents to release Form-C to the Petitioner within two weeks to enable appropriate corrections to be carried out qua the relevant quarters. The Petitioner shall furnish a surety bond to secure the amounts in issue. Application disposed off.