Neutral Citration Number : 2022/DHC/005308

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IN THE HIGH COURT OF DELHI AT NEW DELHI

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W.P.(C) 13954/2022 & CM No.42703/2022

CARESTREAM HEALTH INDIA PVT LTD

......Petitioner

Through:

Mr Ruchir Bhatia, Adv.

COMMISSIONER DELHI GOODS

SERVICES TAX AND ANR & ANR.

......Respondents

Through:

Mr Satyakam, ASC.

CORAM:

HON'BLE MR. JUSTICE RAJIV SHAKDHER

HON'BLE MS. JUSTICE TARA VITASTA GANJU

[Physical Hearing/Hybrid Hearing (as per request)]

RAJIV SHAKDHER, J. (ORAL):

CM No.42703/2022

1. Allowed, subject to the petitioner filing legible copies of the

annexures, at least three days before the next date of hearing.

W.P.(C) 13954/2022

2. Issue notice to the respondents.

2.1

Mr Satyakam accepts notice on behalf of the respondents/revenue.

3. Learned counsel for the parties say that the issue involved in this

matter is similar to the one which arose in W.P.(C) No.7930/2022, titled

Best Marine Pvt. Ltd. v. Commissioner of VAT & Anr.

4. To be noted, the said writ petition was disposed of on 11.11.2022. The

directions contained in the relevant part of the order passed in Best Marine

Pvt. Ltd. are extracted hereafter:

Digitally Signed By:TARUN

RANA

Signing Date:05.12.2022

15:26:53

Signature Not Verified

Neutral Citration Number : 2022/DHC/005308

“3.

petitioner to rectify the returns for the tax periods 2^nd, 3^rd

74B of the DVAT Act.”

Act, 2004 [in short “DVAT Act”].

W.P.(C)No.4092/2017, titled Samsung C&T Pvt. Ltd. v.

Commissioner, Trade & Taxes & Anr.,

Samsung C&T Pvt. Ltd., are adjudicated.

of the Supreme Court in the pending civil appeals.”

5. The substantive prayer made in this writ petition reads as follows:

“i)

the year 2017-18 as detailed in Annexure-P3.”

Digitally Signed By:TARUN

RANA

Signing Date:05.12.2022

15:26:53

Signature Not Verified

Neutral Citration Number : 2022/DHC/005308

6. Accordingly, the writ petition is disposed of with a direction that the

respondents/revenue will issue F-Forms to the petitioner qua the year in

issue i.e., 2017-2018, subject to the verification of entitlement on merits,

without being burdened with the issue concerning limitation, which is in line

with the direction issued in other cases, including the judgment of the

coordinate bench dated 15.02.2019 passed in W.P.(C)No.4092/2017, titled

Samsung C&T Pvt. Ltd. v. Commissioner, Trade & Taxes & Anr.

6.1

Furthermore, it is made clear that the direction issued hereinabove in

paragraph 6 will remain suspended till the civil appeals pending in the

Supreme Court, as noticed in the matter of Samsung C&T Pvt. Ltd., are

adjudicated.

6.2

Compliance will be made, in accordance with the decision of the

Supreme Court in the pending civil appeals.

7.

Parties will act based on the digitally signed copy of the order passed

today.

RAJIV SHAKDHER, J

TARA VITASTA GANJU, J

NOVEMBER 18, 2022

aj

Digitally Signed By:TARUN

RANA

Signing Date:05.12.2022

15:26:53

Signature Not Verified