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DELHI HIGH COURT
MANMOHAN, NAVIN CHAWLA
HDFC Bank Limited – Appellant
Versus
Commissioner, Delhi Value Added Tax Department of Trade and Taxes – Respondent
| Table of Content |
|---|
| 1. petitioner seeks interim relief for issuing 'f' forms. (Para 1 , 2 , 3) |
| 2. details of pending demands affect issuance of 'f' forms. (Para 4 , 5 , 6 , 7 , 11) |
| 3. court's analysis of compliance and jurisdiction over tax demands. (Para 10 , 12 , 16) |
| 4. rule 5(4) allows withholding of 'f' forms for unpaid tax. (Para 14 , 15) |
| 5. application for interim relief denied; case dismissed. (Para 20 , 21) |
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 interstate 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 pe
The issuance of 'F' Forms under tax laws can be denied based on pending tax demands, even if those demands are under legal challenge.
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 cancellation of a tax declaration form does not retroactively affect previously valid inter-state sales, and tax demand notices cannot be deemed enforceable without prior assessment.
Issuance of Form 'F' cannot be blocked without providing a reasoned order and an opportunity to be heard, as mandated by procedural rules.
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.
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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