Full Text
W.P.(C) 1223/2017
REXCIN PHARMACEUTICALS PRIVATE LIMITED Petitioner
Through: Mr. Aseem Mehrotra, Adv.
Respondent
Through: Mr. Gautam Narayan, ASCwithMr.
R.A. Iyer, Adv.
JENUS TRADERS INDIA ..... Petitioner
Through: Mr. D.M. Sinha, Advocate
Through: Mr. Rahul Sharma, Advocate
2017:DHC:8100-DB
INDIAN OIL CORPORATION LIMITED Petitioner
Through; Sh. Ashok. K. Bhardwaj, Sh, A.P.
Vinod and Sh. Manish Kumar Hirani, Advocates,
Through: Sh. Satyakam, ASC with Sh. Naveen Jakhar, Advocate, for GNCTD with Sh. Akshay
Allagh, LA, GNCTD
AER0CLLT3 Petitioner
Through: Sh. Rajesh Mahna, Sh. Ruchir Bhatia, Advocates.
Through: Mr. P. Roychaudhuri, Advocate.
PRATHAM MFG. WORKS Petitioner
Through: Mr. Anil Saxena, Advocate
COMM. TRADE & TAXES, DELHI & HIS SUBORDINATES.
Through:
PANACEA BIOTEC LTD. Petitioner
Through: Sh. Rajesh Mahna, Sh. Ruchir Bhatia, Advocates.
Through: Mr. Gautam Narayan, ASC, Mr. R.A.
Iyer, Advocates with Ms. Anita Bharal, VATO (Ward No. 202)
AND
GOBIND RAM SURENDER KUMAR Petitioner
Through: Sh. D.M. Sinha, Sh. Rajeev Dedira and
Sh. Santram Bhati, Advocates.
Through: Sh. Siddhaitha Shankar Ray, Advocate.
JUDGMENT
1. The issue in all these petitions is the failure by the Respondent DVAT Department to issue "C" foim or "F" form or both. It is accepted the counsel on both sides that the issue stands answered in favour of the Petitioners and against the Department by the decision of this Court inIngram MicroIndia Pvt. Ltd. V. Commissioner, Department of Trade & Taxes (2016)89 VST 312 (Del).
2. The only explanation offered by the DVAT Department for not yet complying with the said decision in these cases that the DVAT Department has filed Special Leave to Appeal (C) No. 295 of 2017 against the said decision in the Supreme Court.
3. The Court has seen the order dated 27'*^ March, 2017 passed by the Supreme Court i the above SLP. While by the said order leave has been granted and the matter has been fixed for final hearing in the month of July 2017, there is no stay granted ofthe decision ofthis Court.
4. Therefore, the DVAT Department is bound to comply with the binding directions issued by the Court in Ingram Micro India Pvt. Ltd. {supra).
5. These writ Petitions are accordingly disposed of in terms of the decision of this Court in Ingram Micro India Pvt. Ltd. {supra) by directing that the DVAT Department will issue to each of the Petitioners, depending on their specific prayer, the requisite 'C form or 'F' form or both as the case may be. Inthe event the DVAT Department desires that anIndemnity Bond W.P.(C) 1223/2017 &Connected Matters page 4of[5] should be furnished, it will communicate such requirement to the Petitioner concernednot later than two weeks from today and proceed issue the said C or F forms not later than three weeks from today.
APRIL 11,2017 acm W.P.(C) 1223/2017 & Connected Matters S.MURALIDHAR, J NAJMIWAZIRI,J