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of <h1>Tax Authorities Must Develop Revised Return Filing Scheme and Address Procedural Concerns in Ongoing Dispute</h1> <h3>MODI INDUSTRIES LTD Versus COMMISSIONER DELHI VALUE ADDED TAX & ANR.</h3> 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.
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