2021 (11) TMI 509

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..... . JUDGMENT MANMOHAN, J (Oral) 1. The petition has been heard by way of video conferencing. : 2. By way of the present petition, Petitioner seeks 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 and to allow the revision of returns for the same period in accordance with the DVAT Act and Rul .....

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..... . Vs. Commissioner of Trade & Taxes & Anr'. The said writ petition was disposed of by a coordinate bench of this Court on 20th November, 2018 wherein it was observed as under:- "The petitioner relies upon the decision of this Court in Dupont India Pvt. Ltd. v. Commissioner, VAT, Delhi & Anr., W.P(C) 4952/2017 (decided on 13.09.2018), which had relied upon the judgment of this Court in Ingram Mic .....

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..... ect to the final decision of the Supreme Court in Ingram Micro Pvt. Ltd. (supra) and the other pending appeals." In the present case, having regard to the orders previously made in E.I. Dupont India Pvt. Ltd (supra) and a later order in Allied Automation Engineering Services Pvt. Ltd v. Commissioner of Trade and Taxes, W.P(C) 9474/2018 (decided on 10.09.2018), where the issue concerned was the .....

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