Rectification of DVAT return permitted to enable issuance of Form C

K R Anand Vs Commissioner of State Goods And Service Tax And Anr (Delhi High Court) Delhi High Court permitted petitioner to rectify DVAT returns for first quarter of 2013-14 by filing revised return for said periods to enable issuance of statutory ‘C’ Forms in respect of goods transferred under inter-State trade and commerce. Facts- The present petitions have been filed by the Petitioners under Articles 226 and 227 of the Constitution of India, inter alia, seeking issuance of an appropriate writ directing the Respondent to issue Form ‘C’ to the Petitioners in respect of the goods tran...