Vijay Screw House v. Commissioner Of State Goods And Service Tax And ANR.
$~43 to 45 *
IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 8931/2019 K R ANAND .....Petitioner Through:
Mr. Rajesh Mahna, Mr. Ramannd Roy & Ms. Ridhi Mahna, Advs.
versus COMMISSIONER OF STATE GOODS AND SERVICE TAX AND ANR.
.....Respondents Through:
Mr. Dhruv Rohatgi, Panel Counsel, GNCTD with Ms. Chandrika Sachdev & Mr. Dhruv Kumar, Advs.
~44 + W.P.(C) 11162/2019 SETHI CONSTRUCTION .....Petitioner Through:
Mr. Rajesh Mahna, Mr. Ramannd Roy & Ms. Ridhi Mahna, Advs versus COMMISSIONER OF STATE GOODS AND SERVICE TAX AND ANR.
.....Respondents Through:
~45 + W.P.(C) 9305/2019 VIJAY SCREW HOUSE .....Petitioner Through:
Mr. Rajesh Mahna, Mr. Ramannd Roy & Ms. Ridhi Mahna, Advs versus COMMISSIONER OF STATE GOODS AND SERVICE TAX AND ANR.
.....Respondents Through:
CORAM:
JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN
O R D E R
% 18.08.2025 1.
This hearing has been done through hybrid mode. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.
2.
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. 3.
The present petitions were adjourned previously in light of the pendency of the appeal being C.A. No. 004573/2017 titled 'Commissioner Department of Trade and Taxes v. Ingram Micro India Pvt. Ltd.' filed by the Department.
4.
Ld. Counsel for the parties submits that the appeal being Ingram Micro India Pvt. Ltd.(supra) filed by the Department assailing the judgment dated 1st February, 2016 passed by a Co-ordinate bench of this Court in W.P. (C) 8272/2015 titled 'Ingram Micro India Pvt. Ltd.
v.
Commissioner Department of Trade and Taxes & Anr.' is still pending in the Supreme Court.
5.
Ld. Counsel for the parties have relied upon certain other decisions of the Co-ordinate Bench including the decision in W.P. (C) 7411/2020 titled GSP Power System Pvt. Ltd. vs. Commissioner of Goods and Services Tax Department of Trade and Taxes & Anr.. The said matter was also a similar matter decided while the appeal was pending in the Supreme Court against Ingram Micro (Supra). The operative portion of the said decision reads as under:
"2.
Present
writ petition has been filed challenging the rejection by respondent authorities of petitioner's request for correction of the return filed for first quarter of Year 2017-18 and refusal to give statutory forms under Central Sales Tax (Delhi) Rules.
3. Petitioner further seeks a direction to the respondent authorities to allow the petitioner's revision of returns The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.
for the year 2017-18 as per the provisions of DVAT Act and Rules.
4. Learned counsel for the petitioner states that the petitioner failed to mention the details of Inter-State branch transfers for the first quarter of Year 2017-18 in the Form 2A uploaded on the DVAT website while filing his returns. He further states that petitioner requested the respondent no.2 to grant permission to revise the aforesaid returns but the said request was rejected.
5. He submits that action of the respondent no.2 of not allowing revision of details of requirement of form 'F', is perverse in law as it is contrary to the provisions of the DVAT Act and Central Sales Tax (Delhi) Rules which permit issuance of forms.
6. He relies upon the judgment of this Court in WP(C) No.8709/2018 whereby this Court had directed the respondent to release the concerned form 'F' within two weeks. He, however, points out that SLP preferred. against the said judgment has been admitted and the matter is pending before the Supreme Court.
7. On the other hand, Mr. Satyakam, learned Additional Standing counsel for the respondents submits that the decision of this Court in M/s Ingram Micro India Pvt. Ltd. v. Commissioner DT&T & Anr., W.P. (C No. 8272/2015 is under challenge before the Supreme Court in Civil Appeal No. 4573/2017 and the Supreme Court has granted leave in the said matter vide order dated 27th March, 2017. He also points out that this Court rendered decisions in several similar cases, including W.P. (C) No. 2633/2017, M/s. Indian Oil Corporation Ltd. v. Commissioner, VAT decided on 11th April, 2017, which have been appealed against in the Supreme Court and the Supreme Court has stayed the operation of the judgment of this Court.
8. Mr. Satyakam points out that in the light of the interim orders passed by the Supreme Court, while deciding another writ petition i.e. Ingram Micro India Ltd. v. Commissioner, Department of Trade and Taxes The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.
and Anr., W.P. (C) No. 8435/2018, decided on 04th December, 2018, this Court issued directions for issuance of segregated and separate 'C' Forms. However, the directions issued by this Court were suspended till the Civil Appeals before the Supreme Court were pending.
9. Same is the position in the decision of this Court in Allied Automation Engineering Services Pvt. Ltd. v. Commissioner of Trade and Taxes, W.P. (C) No. 9474/2018 decided on 10th September, 2018, in M/s. Samsung C&T Pvt. Ltd. v. The Commissioner, Trade & Taxes, & Anr., W.P. (C) No. 4092/2017 decided on 15th February, 2019, in E.I. Dupont India Private Limited v. Commissioner, VAT, Delhi & Anr, C.M. No. 47356/2018 in W.P. (C) No. 4952/2017 decided on 27th February, 2019 and C G Power And Industrial Solutions Limited vs Department of Trade and Taxes & Ors., W.P. (C) No. 3024/2019 decided on 15th January, 2020.
10.
Mr. Satyakam contends that this Court has recently in similar matters been either adjourning matters or is allowing the petition but suspending the 11.
Having heard the counsel for the parties, this Court is of the view that no useful purpose would be served by keeping the petition pending. Consequently, 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. 12.
With the aforesaid direction, present writ petition and pending application stand disposed of." 6.
Following the said decision of the Co-ordinate Bench of this Court in GSP Power System Pvt. Ltd. (Supra), in the facts of the present cases, the The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.
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.
7.
These directions shall however remain suspended till the appeal in Ingram Micro India Pvt. Ltd. (Supra) as also in M/s Commissioner, VAT Delhi & Ors. v. M/s Indian Oil Corporation Ltd. [SLP(C) No. 13928/2017] are pending before the Supreme Court and are decided. This direction shall abide by the decision of the Supreme Court in the said case. 8.
The present petitions are disposed of in these terms. Pending applications, if any are also disposed of.
PRATHIBA M. SINGH, J.
SHAIL JAIN, J.
AUGUST 18, 2025 kk/ss The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.