Britannia Dairy PVT LTD vs. Government Of Nct Of Delhi & Ors.
Original PDF →Facts
The petitioner, Britannia Dairy Pvt Ltd, approached the Delhi High Court seeking relief concerning GST transactions. The Court noted its previous judgments in E.I. Dupont India Private Limited vs. Commissioner, VAT, Delhi and Ingram Micro India Pvt. Ltd. vs. Commissioner, DVAT. In the E.I. Dupont case, the Court had directed the respondents to issue F-forms for transactions in the Finance Year 2012-13, but this direction was suspended pending the final decision of the Supreme Court in the civil appeal arising from the Special Leave Petition filed by the Revenue in the Ingram case and other connected matters. The present petitioner is stated to be entitled to similar relief as in Ingram.
Held
The Court held that the petitioner, Britannia Dairy Pvt Ltd, is entitled to the relief in terms of the judgment in Ingram Micro India Pvt. Ltd. However, this relief, specifically the direction to issue C-forms for the relevant quarters, is suspended. This suspension is in line with the order passed in E.I. Dupont India Private Limited, which directed that the issuance of F-forms would be suspended until the civil appeal arising out of the Special Leave Petition preferred by the Revenue in the Ingram case and other connected cases is finally decided by the Supreme Court. The parties are to be bound by the ultimate decision of the Supreme Court. The writ petition is disposed of with these directions.
Key Issues
1. Whether the petitioner is entitled to the relief granted in Ingram Micro India Pvt. Ltd. vs. Commissioner, DVAT, considering the subsequent developments in related litigation? (Question of law) Petitioner's contention: The petitioner argued that they are entitled to the relief granted in Ingram Micro India Pvt. Ltd. based on the Court's prior pronouncements. They relied on the principle established in Ingram, which was followed in E.I. Dupont India Private Limited. Revenue's contention: The Revenue's position was implicitly addressed by the Court's reference to the suspension of directions in E.I. Dupont India Private Limited, pending the Supreme Court's decision in the appeal arising from the Ingram case. No specific argument from the Revenue is recorded in this judgment.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
O R D E R %
2019
Ingram Micro India Pvt. Ltd. vs. Commissioner, DVAT [W.P.(C) 8435/2018]. The operative portion of the judgment was modified on 27.02.2019. The Court was made aware of the fact that in the subsequent judgment which had followed Ingram, the Supreme Court intervened in special leave and stayed operation of the judgment.
In the light of these developments, the petitioner is entitled to the relief in terms of Ingram Micro India Pvt. Ltd. However, that direction shall be suspended in terms of the order in E.I. Dupont India Private Limited [W.P.(C) 4952/2017, order dated 27.02.2019] where it was directed as follows:- “For the above reasons, the respondents are directed to issue the concerned F-forms pertaining to the transactions indicated by the petitioner in the concerned quarter of Finance Year 2012-13 within four weeks. 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 26/06/2026 at 14:35:25
However, this direction shall be suspended till the civil appeal arising out of the Special Leave Petition preferred by the Revenue in the case of Ingram and other connected cases are decided finally.”
The respondents are accordingly directed to issue C-form, for the relevant quarters in question. This direction shall remain suspended till the Civil Appeal arising out of the Special Leave Petition preferred by the Revenue in the case of Ingram and other connected cases are decided finally. The parties shall be bound by the ultimate decision of the Supreme Court.
The writ petition is disposed of.
S. RAVINDRA BHAT, J
PRATEEK JALAN, J APRIL 15, 2019 ‘pv’ 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 26/06/2026 at 14:35:25
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.