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2018 (11) TMI 1622 - HC - VAT and Sales TaxRejection of C-Forms - Territorial Jurisdiction - Revenue’s argument that since it did not pass an order cancelling the C Form, but rather that a third party, outside the jurisdiction of this court, did so, is unpersuasive - HELD THAT:- As long as the Central enactment is interpreted in a particular manner, by a High Court empowered to do so, the question of the authority, wherever it is located, possessing the power – to wit, the authority to cancel the C Form retrospectively – does not arise. The declaration of the court that the provisions of law – i.e. the Central Sales Tax Act or the Rules do not authorize the concerned authority (or the form issuing authority) to resort to cancellation retrospectively, is one in rem. If the Delhi VAT authorities are permitted to hair split and distinguish the source of its power as one exercised by an authority outside Delhi or that the C Form in the decision was issued by a purchasing dealer and not a selling dealer, the import of the decision would be completely undermined. The submission of the counsel for the Delhi VAT authorities that the Haryana authorities had the power or somehow could retrospectively cancel the C Forms, is rejected. If it is stated that no power exists to cancel a C Form retrospectively, no authority at least in Delhi can give effect to such order. The respondents are hereby directed to grant an opportunity to the petitioner and complete the assessment in accordance with law having regard to the circumstances of this case, i.e. the supervening event of cancellation of C Form - Petition allowed.
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