Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2018 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (7) TMI 1861 - HC - VAT and Sales TaxPower to cancel the registration of C-Forms - Central Sales Tax (Registration & Turnover) Rules, 1957 - Central Sales Tax Act, 1956 - Held that:- The issue is covered in the case of JAIN MANUFACTURING (INDIA) PVT. LTD. VERSUS THE COMMISSIONER VALUE ADDED TAX & ANR. [2016 (6) TMI 304 - DELHI HIGH COURT], where it was held that Where the cancellation of the registration and, consequently of the C-Form is sought to be done retrospectively, it would adversely affect the rights of bonafide sellers in other states who proceeded on the basis of the existence of valid CST registration of the purchasing dealer on the date of the inter-se sale. That outcome is not contemplated by the CST Act and the Rules thereunder. The orders cancelling C-forms retrospectively are hereby quashed and set aside - petition allowed in part.
|