2025 (4) TMI 1646 - HC - VAT / Sales Tax

Tax Authorities Must Develop Revised Return Filing Scheme and Address Procedural Concerns in Ongoing Dispute

HC allowed partial relief in tax return dispute. Court directed tax authorities to explore a scheme for revised return filing and mandated a competent ... Rejection of permission sought by the Petitioner to file revised returns for rectification of the stock transfer for the period 3rd Quarter 2018-2019, after the due date - rejection is on the ground that the time period for the same has expired - HELD THAT:- Let ld. Counsel for the Respondent, place on record a short note in this regard - The Registry shall also place before this Court a list of the matters which have a similar issue. List on 20th May, 2025. The Delhi High Court, in W.P.(C) 4241/2025 filed by Modi Industries Ltd. under Articles 226 and 227 of the Constitution, challenged the impugned order dated 20th November 2024, wherein Respondent No. 2 (GSTO/AVATO) rejected the petitioner's request to file revised returns for rectification of stock transfers for Q3 2018-19 on the ground of time-bar. The Court noted the respondent's submission that the precedent relied upon by the petitioner-M/s Ingram Micro India Pvt. Ltd. v. Commissioner, Department of Trade and Taxes-has been stayed by the Supreme Court with connected cases adjourned sine die. The Court directed the respondent to file a note, explore the possibility of announcing a specific departmental scheme to address the widespread issue of filing revised returns, and produce a list of similar cases. A competent official with proper instructions is to appear physically on the next date. The matter is adjourned to 20th May 2025.