Carestream Health India Pvt Ltd v. Commissioner Delhi Goods Services Tax and Anr

1. Allowed, subject to the petitioner filing legible copies of the annexures, at least three days before the next date of hearing.

2. Issue notice to the respondents. 2.[1] Mr Satyakam accepts notice on behalf of the respondents/revenue.

3. Learned counsel for the parties say that the issue involved in this matter is similar to the one which arose in W.P.(C) No.7930/2022, titled Best Marine Pvt. Ltd. v. Commissioner of VAT & Anr.

4. To be noted, the said writ petition was disposed of on 11.11.2022. The directions contained in the relevant part of the order passed in Best Marine Pvt. Ltd. are extracted hereafter:

5. The substantive prayer made in this writ petition reads as follows: “i) Issue a writ of mandamus or any other writ, order or direction in the nature thereof directing the Respondents to issue Form Fs under the central sales tax act, 1956 to the petitioner for the year 2017-18 as detailed in Annexure-P[3].”

6. Accordingly, the writ petition is disposed of with a direction that the respondents/revenue will issue F-Forms to the petitioner qua the year in issue i.e., 2017-2018, subject to the verification of entitlement on merits, without being burdened with the issue concerning limitation, which is in line with the direction issued in other cases, including the judgment of the coordinate bench dated 15.02.2019 passed in W.P.(C)No.4092/2017, titled Samsung C&T Pvt. Ltd. v. Commissioner, Trade & Taxes & Anr. 6.[1] Furthermore, it is made clear that the direction issued hereinabove in paragraph 6 will remain suspended till the civil appeals pending in the Supreme Court, as noticed in the matter of Samsung C&T Pvt. Ltd., are adjudicated. 6.[2] Compliance will be made, in accordance with the decision of the Supreme Court in the pending civil appeals. today.

RAJIV SHAKDHER, J TARA VITASTA GANJU, J NOVEMBER 18, 2022