Case Law Details
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 can be allowed beyond the time limit.
The Hon’ble court directed the department to issue revised C Forms, subject to verification on merits, without being burdened by the limitation of time. Follows earlier decision in Samsung case. Accordingly, disposes off writ petition.
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT
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