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MANMOHAN, NAVIN CHAWLA
JSB Healthcare – Appellant
Versus
Commissioner Of Goods And Service Tax (State) – Respondent
JUDGMENT
Manmohan, J. - The petition has been heard by way of video conferencing.
2. By way of the present petition, Petitioner seeks directions to allow for rectification and to issue forms as per requisition of statutory forms for fourth quarter of the year 2016-17 read with CST rules and to allow the revision of returns for the same period in accordance with the DVAT Act and Rules.
3. Learned Counsel for the Petitioner submits that the Respondents are not allowing the Petitioner to rectify and correct the details of Form C as per requirement of Rules 5 & 8 of the Central Sales Tax Delhi Rules. He states that the Petitioner approached the Respondents to make corrections and rectifications in the DVAT returns, but it has been declined. In support of his submission, learned counsel for the Petitioner relies on the decision this Court in HM Sales Corporation Vs Commissioner of Trade and Taxes in WP(C) 4816/2021, whereby the Respondents were directed to allow revision in forms.
4. Mr.Naushad Ahmed Khan, learned ASC admits that the issue arising in the captioned matter had also arisen, inter alia, in several matters including W.P.(C) 8709/2018 titled Ritika Pvt. Ltd. Vs. Commissioner of T
Court emphasizes the necessity for regulatory compliance in tax returns and supports rectification of statutory forms based on precedent rulings.
Taxation liability to pay tax - Correction of deficiencies - Instead offiling an application for rectification before VATO, Petitioner ought to have revised return under Section 28 of Act.
A bona fide mistake in filing a DVAT return may be rectified even after the period for revision has expired, where the taxpayer seeks only corrections aligned with statutory rights.
Revision of VAT/CST returns allows rectification benefits; issuance of C-Forms subject to merit verification, pending higher court decisions.
The court corroborated the entitlement for rectification of tax returns under Section 74B of the DVAT Act, highlighting adherence to established judicial decisions while pending higher court resoluti....
Judicial precedent establishes the entitlement of taxpayers to correct their tax returns through appropriate Forms, maintaining adherence to previous court directions.
Entitlement to statutory form cannot be denied due to administrative technicalities when all conditions are met.
The court held that additional evidence forms can be accepted at the appellate level if justified, affirming that unnecessary taxation should be avoided in line with legal provisions.
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