Delhi HC Allows DVAT Return Rectification for Inter-State Branch Transfers

Y. P. Spices P Ltd Vs Commissioner of Trade Taxes & Anr. (Delhi High Court)

Delhi High Court has permitted M/s Y.P. Spices (P) Ltd. to rectify its Delhi Value Added Tax (DVAT) returns, specifically for the period of January 1, 2013, to March 31, 2013, all four quarters of Assessment Year 2013-14, and April 2014 to June 2014. This rectification aims to facilitate the issuance of ‘F’ Forms, crucial for documenting goods transferred under inter-state trade and commerce as per Section 6A of the Central Sales Tax Act, 1956.

The court’s decision, however, is

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