Delhi HC allows DVAT Returns Rectification To Enable Requisite Form of Inter-State Goods Transfer Subject to Supreme Court Verdict

Delhi HC allows DVAT returns rectification for interstate goods transfers, subject to Supreme Court’s pending verdict. The Delhi High Court has permitted a petitioner to rectify its Delhi Value Added Tax (DVAT) returns for inter-state goods transfers by filing a revised return. This rectification is aimed at enabling the issuance of statutory 'F' Forms, which are crucial for claiming tax benefits on such transactions. However, the court made this allowance conditional, noting that the matter is subject to the pending verdict of the Supreme Court on similar issues, balancing the taxpayer's immediate need for rectification with the broader legal implications of a higher court's decision.