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MANMOHAN, NAVIN CHAWLA
HDFC Bank Limited – Appellant
Versus
Commissioner Delhi Value Added Tax Department Of Trade And Taxes – Respondent
JUDGMENT
Navin Chawla, J. - CM APPL. No.18276/2021
1. This application has been filed by the petitioner praying for the following relief:
"Allow the present application and grant an interim relief to the Petitioner by directing the Respondent No. 2 to issue the requisite F Forms to the Petitioner in respect of the inter-state stock transfers undertaken by the Petitioner during the period starting from April 2016 until June 2017."
2. It is the case of the petitioner that as a part of its business operation, from April 2016 until June 2017, the petitioner moved "Bullion" stored in its branches located in the other states of India to its branch located in Delhi, to maintain a single reserve of "Bullion" instead of storing the same in a scattered manner in different branches. The petitioner further asserts that since the transactions do not involve sale of "Bullion" to a third party instead, it only involved the transfer of "Bullion" between the two branches of the petitioner Bank, therefore, the petitioner initiated the process of obtaining the "F" Forms for availing the benefit envi
The court emphasized that it cannot speculate on the petitioner's entitlement to stay of demands and that the Order of the Supreme Court restraining coercive action applied only to specific issues an....
The issuance of 'F' Forms under tax laws can be denied based on pending tax demands, even if those demands are under legal challenge.
Entitlement to statutory form cannot be denied due to administrative technicalities when all conditions are met.
The State cannot insist on furnishing an undertaking as a precondition for C and F Forms issuance without statutory provisions, and executive instructions cannot alter or amend statutory provisions.
Issuance of Form 'F' cannot be blocked without providing a reasoned order and an opportunity to be heard, as mandated by procedural rules.
Point of Law : Burden of proof - Court has held that Tribunal has no powers to grant indefinite time to obtain C Forms for production at any time Dealer wants.
Rigid time limits for filing declaration forms under tax acts cannot be enforced if they conflict with statutory provisions allowing flexibility in submissions.
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