Commissioner, Department of Trade and Taxes & Anr. Vs Ingram Micro India Pvt. Ltd. (Supreme Court of India)
The Supreme Court of India disposed of multiple appeals filed by the Delhi Value Added Tax (VAT) Department against orders of the Delhi High Court concerning the issuance of C-Forms and F-Forms following the revision of returns. The appeals, filed under Special Leave Petitions (SLP) Nos. 17127/2021, 3405/2022, and 12944/2022, sought to challenge the High Court’s directions regarding the issuance of these forms. The Court noted that the appeals were connected to Civil Appeal No. 4573/2017, where similar issues had already been considered.
During the proceedings, senior counsel for the Department, Ms. Bagchi, and counsel for the respondents, including Shri Krishnamohan, presented arguments regarding compliance and verification. It was submitted on behalf of the respondents that in Civil Appeal No.4573/2017, the Department had complied with the High Court’s directions, issuing the C-Forms pursuant to indemnity bonds submitted by the respondents. The assessments for the relevant years had also been completed following these submissions. Consequently, the respondents requested that the Supreme Court refrain from interfering with the other appeals, as the High Court had merely followed the precedent set in Civil Appeal No.4573/2017, without altering the substance of the directions.
