MS ADS SPIRITS PRIVATE LIMITED AND ANR. v. THE COMMISSIONER OF TRADE AND TAX DEPARTMENT & ANR.

1. The petition has been listedbefore this Bench by the Registry in view of the urgency expressedtherein. Thesame hasbeen heard by way of video conferencing.

2. Present writ petition has been filed challengingorder dated 1s t July, 2020 whereby respondent no.2 has rejected petitioner’s application for rectification of Form F for Assessment Year 2017-18.Petitioners further seek a direction to the respondents to issue Form ‘F’ for period May 2017 to March 2018. It is also prayed that respondents be prohibited from taking any coercive actions against the petitioner pursuant to directions dated 1s t July, 2020. 2020:DHC:3070-DB

3. Learned counsel for the petitioners states that while filing its returns for the period April, 2017 to March, 2018,the petitioner hadinadvertently mentioned the entire stock to be from Haryana whereas the stock had been procured from both Punjab and Haryana. He points out that on account of the said mistake,the Form F generated for the said period is the aggregate of the supplies of Punjab as well as Haryana whereas it should have been separate for both theStates.

4. He furtherstates that havingdiscovered the aforesaid mistake, the petitioner requested for correction/modification in Form 'F' for the Financial Year 2017-18 vide letter dated 19.02.2020 to the Assistant Commissioner,Departmentof Trade and Taxes (Respondent No.2 herein).

5. He states that the petitioners challengedthe impugned order dated 1s t July, 2020 whereby the respondent had rejected the petitioner’s rectification request before the Supreme Court by way of WP(C) No.874 of

2020. However, he points out that the said petition was dismissed vide order dated 7th September, 2020 whilegranting the petitioners the liberty to take appropriate remedy against the impugned order.

6. Learned counsel for the petitioners submits that there is no provision either in the Central Sales Tax Act, 1956 or Central Sales Tax (Delhi) Rules, 2005 under which the assessing Authority can refuseto issue Forms 'F’ and consequently, the order of the Assessing Authority in refusing to issue Form 'F' to the petitioner whois otherwise entitled to the same is withoutauthority of law and is arbitrary and liable to be quashed. He relies upon the order of this Court in M/s. Ingram Micro India Pvt. Ltd. v. Commissioner DT&T & Anr., W.P. (C) No. 8272/2015.

7. On the other hand, Mr. Satyakam, learned Additional Standing counselfor the respondents submits that the decision of thisCourt in M/s. Ingram Micro India Pvt. Ltd (supra) is under challenge before the Supreme Court in Civil Appeal No. 4573/2017 and theSupreme Court has grantedleave in the said matter vide order dated 27th March,2017. He also points out that this Court rendered decisions in several similar cases, including W.P.(C) No. 2633/2017, M/s. Indian Oil Corporation Ltd. v. Commissioner, VAT decided on 11th April, 2017, which have been appealed against in the SupremeCourt andthe Supreme Court has stayed the operation of the judgment of this Court.

8. Mr. Satyakam points out that in thelight of the interim orders passed by the Supreme Court,while decidinganother writ petition i.e. Ingram Micro India Ltd. v. Commissioner,Departmentof 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, thedirections issued by thisCourt 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, & Anr., W.P. (C) No. 4092/2017 decided on 15th February,2019, in E.I. Dupont India Private Limited v. Commissioner, VAT, Delhi & Anr, C.M. NO. 47356/2018 in W.P. (C) No. 4952/2017 decided on 27th February,2019, in C G Power And Industrial Solutions Limited vs Department of Trade and Taxes & Ors., W.P. (C) No. 3024/2019 decided on 15th January, 2020, in Shri Uday Jain Prop. M/s Dhoomimal Gallery Vs. Commissioner, Trade and Taxes & Ors., W.P.(C) No. 4411/2020 decided on 23rd July, 2020 and in GSP Power System Pvt. Ltd. Vs. Commissioner of Goods and Services Tax Department of Trade and Taxes and Anr., W.P.(C) 7411/2020, decided on 05th October, 2020.

10. Mr. Satyakam contends that this Court has recently in similar matters been either adjourningmattersor is allowing the petition but suspending the relief till the civil appeals pendingin the Supreme Court are decided.

11. Having heard the counsel for the parties,this Court is of the view that no useful purpose would be served by keeping the petition pending. Consequently, this Court directs the respondent no.2 to allow the amendment sought for by the petitioner in itsreturn of Assessment Year 2017-18. However, this direction shall remain suspended till the Civil Appeals pending before the Supreme Court,taken note of hereinabove, are decided and this direction shall abide by the decision that the Supreme Court renders.

12. With the aforesaid direction, present writ petition and pending applications stand disposed of.

13. The order be uploaded on the websiteforthwith.Copy of the order be also forwarded to the learned counsel through e-mail. MANMOHAN, J SANJEEV NARULA, J OCTOBER 20, 2020 KA