TMI Blog2023 (9) TMI 862X X X X Extracts X X X X X X X X Extracts X X X X ..... her C-Forms issued by the authorities can be cancelled retrospectively is no longer res integra. The same is covered by various decisions including the decisions of this Court in JAIN MANUFACTURING (INDIA) PVT. LTD. VERSUS THE COMMISSIONER VALUE ADDED TAX ANR. [ 2016 (6) TMI 304 - DELHI HIGH COURT ] where it was held that the order passed by the DT T cancelling the C Form issued to the Peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. Deeksha Gupta, Advs. For the Respondents Through: Mr. Rajeev Aggarwal, Adv. ORDER 1. Issue notice. 2. Mr. Rajeev Aggarwal, learned counsel appearing for the respondents accepts notice. 3. The petitioner has filed the present petition, inter alia, praying as under: a) issue a writ of declaration or any other writ, order or direction in the nature thereof declaring t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e dated 02.03.2023 from the VAT Authorities in Haryana informing it that Form-Cs for sales made to certain dealers including a dealer in Delhi (Ghanshyam Industries, TIN No.07106917681) had been cancelled and therefore the petitioner would be required to be reassessed under Section 17 of the HVAT Act. 7. The petitioner is, essentially, aggrieved by the action of the respondents in retrospective ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner is covered by the aforesaid decisions. 10. In view of the above, the present petition is allowed and the C-Forms issued by the Sales Tax Department to the purchasing dealer (Ghanshyam Industries, TIN No. 07106917681) cannot be cancelled. The concerned authorities shall act accordingly. Having stated the above, we also consider it apposite to clarify that the respondents are not pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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