2017 (4) TMI 1658 - HC - VAT / Sales Tax

Failure by the Respondent DVAT Department to issue C form or F form or both - HELD THAT - The Court has seen the order dated 27th March 2017 passed by the Supreme Court i the above SLP. While by the said order leave has been granted and the matter has been fixed for final hearing in the month of July 2017 there is no stay granted of the decision of this Court. The DVAT Department is bound to comply with the binding directions issued by the Court in Ingram Micro India Pvt. Ltd. 2016 (2) TMI 244 - DELHI HIGH COURT . These writ Petitions are accordingly disposed of in terms of the decision of this Court in Ingram Micro India Pvt. Ltd. by directing that the DVAT Department will issue to each of the Petitioners depending on their specific prayer the requisite C form or F form or both as the case may be.

Summary

The Delhi High Court, through Justices S. Muralidhar and Najmi Waziri, addressed writ petitions concerning the Delhi VAT Department's failure to issue "C" or "F" forms. The Court reaffirmed its earlier ruling in Ingram Micro India Pvt. Ltd. v. Commissioner, Department of Trade & Taxes (2016) 89 VST 312 (Del), which resolved the issue in favor of the petitioners. Although the DVAT Department filed a Special Leave Petition (SLP) No. 295 of 2017 in the Supreme Court, the Supreme Court granted leave but did not stay the High Court's decision. Consequently, the DVAT Department is "bound to comply with the binding directions" of the High Court. The Court ordered the Department to issue the requisite "C" or "F" forms to the petitioners within three weeks, subject to any indemnity bond requirement communicated within two weeks. The petitions were disposed of accordingly.