K R Anand vs. Commissioner Of State Goods And Service Tax And Anr.
Original PDF →Facts
The petitioners, K R Anand, Sethi Construction, and Vijay Screw House, filed writ petitions seeking directions to the respondent authorities to issue Form ‘C’ for goods transferred under inter-state trade. The petitions were adjourned pending the outcome of an appeal filed by the Department in the Supreme Court concerning a similar matter, Commissioner Department of Trade and Taxes v. Ingram Micro India Pvt. Ltd. The petitioners relied on a co-ordinate bench decision in GSP Power System Pvt. Ltd. vs. Commissioner of Goods and Services Tax, which was also decided while the Ingram Micro appeal was pending. In that case, the petitioner sought correction of returns and issuance of statutory forms under the Central Sales Tax (Delhi) Rules.
Held
The Court held that no useful purpose would be served by keeping the petitions pending. Following the decision in GSP Power System Pvt. Ltd. vs. Commissioner of Goods and Services Tax, the Court permitted the petitioners to rectify their DVAT returns for the first quarter of 2013-14 by filing revised returns. This rectification would enable the issuance of statutory ‘C’ Forms. However, these directions were explicitly suspended until the appeals in Ingram Micro India Pvt. Ltd. and M/s Commissioner, VAT Delhi & Ors. v. M/s Indian Oil Corporation Ltd. pending before the Supreme Court are decided. The Court stated that its directions would abide by the decision of the Supreme Court in those cases. The petitions were disposed of with these directions.
Key Issues
1. Whether the petitioners are entitled to a direction for the issuance of Form ‘C’ for inter-state goods transfers, despite the pendency of appeals before the Supreme Court concerning similar matters? Petitioner's Argument: The petitioners argued that they are entitled to the issuance of Form ‘C’ and permission to revise their returns to reflect inter-state branch transfers, as permitted by the DVAT Act and Central Sales Tax (Delhi) Rules. They relied on previous judgments of the High Court that allowed such relief, even when appeals were pending before the Supreme Court. They cited the decision in GSP Power System Pvt. Ltd. vs. Commissioner of Goods and Services Tax as precedent. Respondent's Argument: The respondents contended that the High Court's decisions in similar matters, including Ingram Micro India Pvt. Ltd. v. Commissioner DT&T, were under challenge before the Supreme Court. They highlighted that the Supreme Court had granted leave and, in some instances, stayed the operation of High Court judgments. They pointed out that directions issued by the High Court in similar cases were suspended until the Civil Appeals before the Supreme Court were decided.
Sections Cited
Central Sales Tax (Delhi) Rules
AI-generated summary — verify with the full judgment below
Heard together (3 matters)
Read from the judgment's own cause title. This page is filed under one of them.
Cause title — parties, addresses and appearances
O R D E R % 18.08.2025
This hearing has been done through hybrid mode. This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 21/08/2025 at 12:45:29 2. The present petitions have been filed by the Petitioners under Articles 226 and 227 of the Constitution of India, inter alia, seeking issuance of an appropriate writ directing the Respondent to issue Form ‘C’ to the Petitioners in respect of the goods transferred under inter-state trade and commerce.
The present petitions were adjourned previously in light of the pendency of the appeal being C.A. No. 004573/2017 titled ‘Commissioner Department of Trade and Taxes v. Ingram Micro India Pvt. Ltd.’ filed by the Department.
Ld. Counsel for the parties submits that the appeal being Ingram Micro India Pvt. Ltd.(supra) filed by the Department assailing the judgment dated 1st February, 2016 passed by a Co-ordinate bench of this Court in W.P. (C) 8272/2015 titled ‘Ingram Micro India Pvt. Ltd. v. Commissioner Department of Trade and Taxes & Anr.’ is still pending in the Supreme Court.
Ld. Counsel for the parties have relied upon certain other decisions of the Co-ordinate Bench including the decision in W.P. (C) 7411/2020 titled Department of Trade and Taxes & Anr.. The said matter was also a similar matter decided while the appeal was pending in the Supreme Court against Ingram Micro (Supra). The operative portion of the said decision reads as under:
“2. Present writ petition has been filed challenging the rejection by respondent authorities of petitioner's request for correction of the return filed for first quarter of Year 2017-18 and refusal to give statutory forms under Central Sales Tax (Delhi) Rules.
Petitioner further seeks a direction to the respondent authorities to allow the petitioner's revision of returns This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 21/08/2025 at 12:45:29 for the year 2017-18 as per the provisions of DVAT Act and Rules.
Learned counsel for the petitioner states that the petitioner failed to mention the details of Inter-State branch transfers for the first quarter of Year 2017-18 in the Form 2A uploaded on the DVAT website while filing his returns. He further states that petitioner requested the respondent no.2 to grant permission to revise the aforesaid returns but the said request was rejected.
He submits that action of the respondent no.2 of not allowing revision of details of requirement of form 'F', is perverse in law as it is contrary to the provisions of the DVAT Act and Central Sales Tax (Delhi) Rules which permit issuance of forms.
He relies upon the judgment of this Court in WP(C) No.8709/2018 whereby this Court had directed the respondent to release the concerned form 'F' within two weeks. He, however, points out that SLP preferred. against the said judgment has been admitted and the matter is pending before the Supreme Court.
On the other hand, Mr. Satyakam, learned Additional Standing counsel for the respondents submits that the decision of this Court in M/s Ingram Micro India Pvt. Ltd. v. Commissioner DT&T & Anr., W.P. (C No. 8272/2015 is under challenge before the Supreme Court in Civil Appeal No. 4573/2017 and the Supreme Court has granted leave in the said matter vide order dated 27th March, 2017. He also points out that this Court rendered decisions in several similar cases, including W.P. (C) No. 2633/2017, M/s. Indian Oil Corporation Ltd. v. Commissioner, VAT decided on 11th April, 2017, which have been appealed against in the Supreme Court and the Supreme Court has stayed the operation of the judgment of this Court.
Mr. Satyakam points out that in the light of the interim orders passed by the Supreme Court, while deciding another writ petition i.e. Ingram Micro India Ltd. v. Commissioner, Department of Trade and Taxes This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 21/08/2025 at 12:45:29 and Anr., W.P. (C) No. 8435/2018, decided on 04th December, 2018, this Court issued directions for issuance of segregated and separate ‘C' Forms. However, the directions issued by this Court were suspended till the Civil Appeals before the Supreme Court were pending.
Same is the position in the decision of this Court in Allied Automation Engineering Services Pvt. Ltd. v. Commissioner of Trade and Taxes, W.P. (C) No. 9474/2018 decided on 10th September, 2018, in M/s. Samsung C&T Pvt. Ltd. v. The Commissioner, Trade & Taxes, & Anr., W.P. (C) No. 4092/2017 decided on 15th February, 2019, in E.I. Dupont India Private Limited v. Commissioner, VAT, Delhi & Anr, C.M. No. 47356/2018 in W.P. (C) No. 4952/2017 decided on 27th & Ors., W.P. (C) No. 3024/2019 decided on 15th January, 2020. 10. Mr. Satyakam contends that this Court has recently in similar matters been either adjourning matters or is allowing the petition but suspending the 11. Having heard the counsel for the parties, this Court is of the view that no useful purpose would be served by keeping the petition pending. Consequently, this Court directs the respondent no.2 to allow the amendment sought by the petitioner in its return of first Quarter for the Financial Year 2017-18. However, this direction shall remain suspended till the Civil Appeals pending before the Supreme Court, taken note of hereinabove, are decided and this direction shall abide by the decision that the Supreme Court renders.
With the aforesaid direction, present writ petition and pending application stand disposed of.”
Following the said decision of the Co-ordinate Bench of this Court in GSP Power System Pvt. Ltd. (Supra), in the facts of the present cases, the This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 21/08/2025 at 12:45:29 Petitioners are permitted to rectify their DVAT returns for the first quarter of 2013-14 by filing revised returns for the said periods to enable issuance of the statutory ‘C’ Forms to the Petitioners.
These directions shall however remain suspended till the appeal in Ingram Micro India Pvt. Ltd. (Supra) as also in M/s Commissioner, VAT Delhi & Ors. v. M/s Indian Oil Corporation Ltd. [SLP(C) No. 13928/2017] are pending before the Supreme Court and are decided. This direction shall abide by the decision of the Supreme Court in the said case.
The present petitions are disposed of in these terms. Pending applications, if any are also disposed of. PRATHIBA M. SINGH, J. SHAIL JAIN, J. AUGUST 18, 2025 kk/ss This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 21/08/2025 at 12:45:29
Reproduced from the public record of the Delhi High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.