ORDER

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:

“3. The substantive prayer made in the writ petition reads as follows:

“(a) Issue a Writ of declaration or any other Writ, Order or directions directing the respondents to allow the petitioner to rectify the returns for the tax periods 2nd, 3rd and 4th Quarter, 2015-2016 as petitioner is legally entitled for the same as per the provision provided under section 74B of the DVAT Act.”

4. As would be evident upon perusal of the prayer made in the writ petition, as extracted above, the petitioner seeks to rectify the returns concerning 2nd, 3rd and 4th quarters of Financial Year 2015-2016 in terms of Section 74B of the Delhi Value Added Tax Act, 2004 [in short “DVAT Act”].

5. As correctly pointed out by Mr Satyakam, this issue was considered by the court in the Vodafone Idea Ltd. case.

6. Accordingly, the writ petition is disposed of with a direction to the respondents/revenue to issue the rectified C and F-Forms to the petitioner subject to the verification of entitlement on merits, without being burdened with the issue concerning limitation, 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. It is, however, 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.”

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

“i) Issue a writ of mandamus or any other writ, order or direction in the nature thereof directing the Respondents to issue Form Fs under the central sales tax act, 1956 to the petitioner for the year 2017-18 as detailed in Annexure-P3.”

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.