2022 (11) TMI 38

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.....(C) 14366/2022 & CM Appl.43861/2022 [Application filed on behalf of the petitioner for interim relief] 2. Issue notice. 2.1. Mr Rajeev Aggarwal accepts notice on behalf of the respondents. 3. With the consent of the parties, the writ petition is taken up for final hearing and disposal, at this stage itself. 4. The substantive prayers made in the petition are as follows: "i. Issue any writ, order or direction to the Respondents to allow the Petitioner to revise the returns for the 2nd, 3rd and 4th of Assessment Year 2018-19; and/or ii. Issue any writ, order or direction to the Respondents to allow the Petitioner to revise the returns for the 2nd, 3rd and 4th of Assessment Year 2019-20; and/or iii. Issue any writ, order or directio....

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....ment of Mr Agrawal is taken on record. 6. Insofar as the remaining substantive prayers are concerned, it is not disputed that the issues raised in the instant matter are similar to those raised in certain other matters, in which directions have been issued by various Benches of this Court. 7. The directions issued by a coordinate Bench, which included one of us [Rajiv Shakdher, J.] in W.P.(C) No.11470/2019, titled M/s R. B. Santani v. Commissioner of Delhi Value Added Tax and Anr. on 06.04.2022 read as follows: "2. Counsel for the parties inform us that the issue raised in the writ petition is covered by various judgments of this court, including the order dated 10.09.2018, passed in W.P.(C.) No. 9474/2018, titled Allied Automation Engi....

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....ion Engineering Services Pvt. Ltd. v. Commissioner of Trade & Taxes. 8.1. The directions contained in the M/s R. B. Santani case are based on, as would be evident, those contained in Allied Automation Engineering Services Pvt. Ltd. 9. Besides the aforesaid, yet another Division Bench of this Court, via judgment dated 04.12.2018, in W.P.(C) No. 8435/2018 titled Ingram Micro India Ltd. v. Commissioner, Department Of Trade & Taxes & Anr., has issued similar directions, based on the order passed in Allied Automation Engineering Services Pvt. Ltd. 9.1. Furthermore, the directions passed in Allied Automation Engineering Services Pvt. Ltd. have also been followed by another Division Bench via judgment dated 15.02.2019 passed in W.P.(C) No. 4092....