TaxTMI 
TaxTMI 
2025 (5) TMI 1902
X X X X Extracts X X X X
X X X X Extracts X X X X
....rid mode. 2. The present petition has been filed by the Petitioner-Modi Industries Ltd. under Article 226 and 227 of the Constitution of India, inter alia, assailing the order dated 20th November 2024, by which the application filed by the Petitioner for issuance of Form 'F' in respect of the goods transferred under inter-state trade and commerce was rejected by the Department of Trade and Taxes. 3. The present case was adjourned vide order dated 3rd April, 2025 which reads as under: "5. Ld. counsel for the Respondent submits that the judgment relied upon by the Petitioner namely M/s IngramMicro India Pvt. Ltd. v. Commissioner, Department of Trade and Taxes & Anr. in W.P. (C) 8272/2015 decided on 1st February 2016 has been stayed by the....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Supreme Court against Ingram Micro (Supra). The operative portion of the said decision reads as under: "2. Present writ petition has been filed challenging the rejection by respondent authorities of petitioner's request for correction of the return filed for first quarter of Year 2017-18 and refusal to give statutory forms under Central Sales Tax (Delhi) Rules. 3. Petitioner further seeks a direction to the respondent authorities to allow the petitioner's revision of returns for the year 2017-18 as per the provisions of DVAT Act and Rules. 4. Learned counsel for the petitioner states that the petitioner failed to mention the details of Inter-State branch transfers for the first quarter of Year 2017-18 in the Form 2A uploade....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 8. Mr. Satyakam points out that in the light of the interim orders passed by the Supreme Court, while deciding another writ petition i.e. Ingram Micro India Ltd. v. Commissioner, Department of Trade and Taxes and Anr., W.P. (C) No. 8435/2018, decided on 04th December, 2018, this Court issued directions for issuance of segregated and separate 'C' Forms. However, the directions issued by this Court were suspended till the Civil Appeals before the Supreme Court were pending. 9. Same is the position in the decision of this Court in Allied Automation Engineering Services Pvt. Ltd. v. Commissioner of Trade and Taxes, W.P. (C) No. 9474/2018 decided on 10th September, 2018, in M/s. Samsung C&T Pvt. Ltd. v. The Commissioner, Trade & Taxes,....