TMI Blog2022 (12) TMI 407X X X X Extracts X X X X X X X X Extracts X X X X ..... ner qua the year in issue i.e., 2017-2018, subject to the verification of entitlement on merits, without being burdened with the issue concerning limitation, which is in line with the direction issued in other cases, including the judgment of the coordinate bench in M/S SAMSUNG C T PVT. LTD. VERSUS THE COMMISSIONER, TRADE TAXES, ANR. [ 2019 (2) TMI 1772 - DELHI HIGH COURT ]. It is ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enue. 3. Learned counsel for the parties say that the issue involved in this matter is similar to the one which arose in W.P.(C) No.7930/2022, titled Best Marine Pvt. Ltd. v. Commissioner of VAT Anr. 4. To be noted, the said writ petition was disposed of on 11.11.2022. The directions contained in the relevant part of the order passed in Best Marine Pvt. Ltd. are extracted hereafte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Idea Ltd. case. 6. Accordingly, the writ petition is disposed of with a direction to the respondents/revenue to issue the rectified C and F-Forms to the petitioner subject to the verification of entitlement on merits, without being burdened with the issue concerning limitation, in line with the direction issued in other cases, including the judgment of the coordinate bench dated 15.02.2019 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rit petition is disposed of with a direction that the respondents/revenue will issue F-Forms to the petitioner qua the year in issue i.e., 2017-2018, subject to the verification of entitlement on merits, without being burdened with the issue concerning limitation, which is in line with the direction issued in other cases, including the judgment of the coordinate bench dated 15.02.2019 passed in W. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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