VAT return revision limits and 'C' Forms: Delhi HC directs issuance, but keeps relief in abeyance pending Supreme Court appeals.

A VAT dispute concerned whether 'C' Forms could still be issued for 2012-13 after the statutory period for revising returns had expired. The Delhi HC noted that the transactions had not been disclosed in the original return and that the dealer, including a GNCTD undertaking, remained subject to the same VAT regime as any other assessee. It accepted that the delay in correction caused difficulty for the applicant, but stated that the tax authorities could not ignore the statutory limitation. Even so, following earlier similar matters, it directed issuance of the forms, with that direction kept in abeyance pending the outcome of connected Supreme Court appeals.

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Issues: Whether 'C' Forms could be directed to be issued for the financial year 2012-13 despite the expiry of the time limit for revising the dealer's return under the applicable VAT law.

Analysis: The return for the relevant period had not reflected the transactions, and the prescribed period for filing a revised return had expired under the Delhi Value Added Tax Act, 2004. The fact that the purchasing entity was a GNCTD undertaking did not alter its position as an assessee bound by the same statutory regime as any other dealer. The Court accepted that the petitioner suffered because of the failure to disclose the transactions and to seek timely correction, but held that the petitioner could not compel the tax authorities to issue 'C' Forms after the lapse of the statutory period. At the same time, the Court followed the course adopted in earlier similar matters and directed issuance of forms, with that direction kept in abeyance pending the outcome of the connected appeals before the Supreme Court.

Conclusion: The Court held that the limitation under the VAT law could not be ignored, but nevertheless directed release of the 'C' Forms, subject to suspension until the Supreme Court decides the pending civil appeals.

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