TMI Blog2022 (11) TMI 399X X X X Extracts X X X X X X X X Extracts X X X X ..... :- 2-11-2022 - HON'BLE MR. JUSTICE RAJIV SHAKDHER AND HON'BLE MS. JUSTICE TARA VITASTA GANJU Petitioner Through: Mr Bharat Raichandani and Mr Deepak Kumar Khokhar, Advs. Respondents Through: Mr Sameer Vashisht, ASC with Ms Sanjana Nangia, Adv. for GNCTD. [Physical Hearing/Hybrid Hearing (as per request)] RAJIV SHAKDHER, J. (ORAL): 1. The principal grievance of the petitioner as articulated in the writ petition is, that the petitioner is not being permitted to revise its VAT/CST returns concerning Financial Years 2016-2017 and 2017-2018. 2. It is the petitioner s grievance, that if such a revision is permitted, it would enable the petitioner to obtain rectified C-Forms and, thus, avail of the benefit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent. The petitioner s grievance in these proceedings is that it had, for the relevant inter-state purchase of goods in the third and fourth quarters of financial year 2014-15, while transacting with twenty dealers inadvertently reflected an amount of Rs.42,51,522/- incorrectly in the column No.11.1 of the DVAT-16. It is stated that this purchase is against column E-1 and thus the amounts (Rs.2,49,81,909/-) were to be shown as purchases made against the C-forms and appropriately required to be reflected in column No.11.1 in DVAT-16. The petitioner relied upon the judgment of this Court in Indian Oil Corporation vs. Commissioner, VAT dated 11.04.2017, W.P. (C) 2633/2017 as well as subsequent decisions stating that the relief o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Appeals pending in the Supreme Court are decided. Compliance would be made in accordance with the ratio of the said decision. 4. Recording the aforesaid terms, the writ petition is disposed of and the pending applications are also disposed of. 4. Accordingly, this writ petition is disposed of, with the consent of the learned counsel for the parties, with a direction to the respondents/revenue to issue the rectified C-Forms, subject to the verification of entitlement on merits, without being burdened with the issue concerning limitation. 5. As has been the direction issued in other cases, including Samsung C T Pvt. Ltd., this direction will remain suspended till the civil appeals pending in the Supreme Court, as noticed in th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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