2022 (11) TMI 399

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....Mr Deepak Kumar Khokhar, Advs. Respondents Through: Mr Sameer Vashisht, ASC with Ms Sanjana Nangia, Adv. for GNCTD. [Physical Hearing/Hybrid Hearing (as per request)] RAJIV SHAKDHER, J.  (ORAL): 1. The principal grievance of the petitioner as articulated in the writ petition is, that the petitioner is not being permitted to revise its VAT/CST returns concerning Financial Years 201....

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....ersus Commissioner of Trade and Taxes is passed in the present case. 2.  The order in Allied Automation Engineering Services Private Limited (supra) notices that the decision of this Court in Ingram Micro India Private Limited versus Commissioner Department of Trade and Taxes, (2016) 89 VST 312 (Del) is subject matter of Civil Appeal pending before the Supreme Court, but there is no stay o....

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....the DVAT-16. It is stated that this purchase is against column E-1 and thus the amounts (Rs.2,49,81,909/-) were to be shown as purchases made against the C-forms and appropriately required to be reflected in column No.11.1 in DVAT-16. The petitioner relied upon the judgment of this Court in Indian Oil Corporation vs. Commissioner, VAT' dated 11.04.2017, W.P. (C) 2633/2017 as well as subse....

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....ms to enable the appropriate correction to be made for the relevant quarters. However, these directions shall remain suspended till the time SLP (C) 13928/2018 is pending and shall be subject to the final decision of the Supreme Court in that case. The writ petition is disposed of in the above terms. A copy of the order be given Dasti." 3. In view of the consent given by the coun....