HC directs department to issue rectified C-Forms subject to verification of entitlement

Vodafone Idea Limited Vs Government of NCT of Delhi (Delhi High Court) The HC directed the Revenue Department to issue the rectified C-Forms, subject to the verification of entitlement on merits, without being burdened with issue concerning limitation. The petitioner is a telecom service provider. It undertook inter-state sales (C Forms). There was an error. The Delhi VAT portal (system) did not allow for the revision of the returns to obtains rectified C forms. The Petitioner approached the department to no avail. Hence, the present petition was filed. The revenue submitted that no revision c...