2017 (7) TMI 1358

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....The Respondent. ORDER 1. This is a petition by a registered dealer seeking a direction to the Respondent/Department, Commissioner of Trade and Taxes ('DTT'), rectifying the mistake committed by the Petiitoner in the return filed under the Delhi Value Added Tax Act, 2004 ('DVAT Act') on 14th August, 2013 for the first quarter of 2013-14. The main prayer is that the Petitioner should be permitte....

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....osed the details of the purchases made from Aman Marketing, Kanpur, the Petitioner appears to have inadvertently shown the aforesaid purchases of Rs. 1,79,44,191/- not in the field relevant for C-Forms. Instead of indicating the above figure in coloumn R11.1 of the Form, the Petitoiner mistakenly showed the figure in coloum R11.3, i.e., against inward stock transfer against F-Form. The Petitoner, ....

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....g for any extraordinary benefit but only what it is entitled to in accordance with law, the Court is of the view, the Petitioner should be permitted to rectify its return, even at this stage and its clarification that aforementioned figures of purchases made from Aman Marketing for the first quarter of 2013-14 should be treated as purchases made against C-Forms should be accepted. 6. The return f....