Case Law Details
GSP Power System Pvt. Ltd. Vs. Commissioner Of Goods And Services Tax Department Of Trade And Taxes & Anr. (Delhi High Court)
In the instant case, petitioner seeks a direction to the respondent authorities to allow the petitioner’s revision of returns for the year 2017-18 as per the provisions of DVAT Act and Rules.
High Court states that, no useful purpose would be served by keeping the petition pending. Consequently, this Court directs the respondent to allow the amendment sought by the petitioner in its return of first Quarter for the Financial Year 2017-18. However, this direction shall remain suspended till the Civil Appeals pending before the Supreme Court, taken note of hereinabove, are decided and this direction shall abide by the decision that the Supreme Court renders.
FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT
C.M.No.24798/2020
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