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2019 (7) TMI 649 - HC - VAT and Sales TaxRetrospectively declaration of C-Form as obsolete - validity of Notification dated 18 June, 2018 issued by the Commissioner of Value Added Tax (CVAT) under Rule 5 (13) of the Central Sales Tax Act (Delhi) Rules, 2005 - ‘C’ Form issued to Gentex International in favour of the present petitioner is declared obsolete with effect from the date of issuance of such forms - HELD THAT:- Once the form that has been issued is utilized, the question of subsequently declaring such used forms as obsolete would not arise. Rule 5(14) makes the requirement of surrender of the ‘unused forms’ of the series design or colour that have been rendered obsolete clear and provides that only for such unused forms would new forms be issued. It is, therefore, plain that the above rules do not permit the CVAT to declare forms that have already been issued and acted upon as obsolete. The impugned notification 18th June, 2018 issued by the CVAT is hereby quashed - Petition allowed.
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