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 transferred under inter-state trade and commerce.

Conclusion- In GSP Power System Pvt. Ltd. vs. Commissioner of Goods and Services Tax Department of Trade and Taxes & Anr.. this Court directs the respondent no.2 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.

Held that following the said decision of the Co-ordinate Bench of this Court in GSP Power System Pvt. Ltd., in the facts of the present cases, the Petitioners are permitted to rectify their DVAT returns for the first quarter of 2013-14 by filing revised returns for the said periods to enable issuance of the statutory ‘C’ Forms to the Petitioners.