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DELHI HIGH COURT
RAJIV SHAKDHER, TARA VITASTA GANJU
Vodafone Idea Limited – Appellant
Versus
Government of NCT of Delhi – Respondent
| Table of Content |
|---|
| 1. petitioner seeks revision of vat/cst returns. (Para 1 , 2) |
| 2. court references previous judgments related to c-forms issuance. (Para 3) |
| 3. directions issued for c-forms pending verification of entitlement. (Para 4 , 5 , 6) |
| 4. writ petition disposed of; parties to follow digital order copy. (Para 7 , 8) |
JUDGMENT
Rajiv Shakdher, J. (Oral)--The principal grievance of the petitioner as articulated in the writ petition is, that the petitioner is not being permitted to revise its VAT/CST returns concerning Financial Years 2016-2017 and 2017-2018.
2. It is the petitioner's grievance, that if such a revision is permitted, it would enable the petitioner to obtain rectified C-Forms and, thus, avail of the benefit of concessional rate of tax.
3. Concededly, this issue has been considered by various benches of this Court, in a number of matters.
3.1. One such judgment of a coordinate bench is the judgment dated 15.02.2019 passed in W.P.(C)No.4092/2017, titled Samsung C&T Pvt. Ltd. v. Commissioner, Trade & Taxes & Anr.. Since the judgment is brief, the same is extracted hereafter:
"1. After some hearing, counsel for the parties states that they would be satisfied if an order
Court emphasizes the necessity for regulatory compliance in tax returns and supports rectification of statutory forms based on precedent rulings.
Judicial precedent establishes the entitlement of taxpayers to correct their tax returns through appropriate Forms, maintaining adherence to previous court directions.
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....
C-Forms cannot be cancelled retrospectively, and the benefit of the C-Forms in question cannot be denied to the petitioner.
C-Form defects were minor and did not justify full tax rates; decision upheld against lengthy delay in tax reassessment.
Dealers have a statutory entitlement to file revised VAT returns upon detection of discrepancies through audit, as per Section 42(2) of the KVAT Act.
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