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2019 (7) TMI 1456 - HC - VAT and Sales TaxRecall of initially issued C-Forms - petitioners submits that, once a C-Form is issued, the same cannot be recalled - HELD THAT:- Nothing is placed on record to suggest that, once a C-Form is issued cannot be revoked. In the event, the C-Forms are obtained by practicing fraud, surely, the authorities upon discovery of such fraud, are entitled to say so and have such C-Forms recalled. It is for the person affected by such decision to satisfy the authorities that, there was no fraud involved. In the present case, the authorities found the C-Forms to be issued in favour of shell companies and have, therefore, taken such steps with the provisions for the petitioners to explain their stand - The petitioners had replied to the show-cause notices. A final decision has since been taken - there are no reason to interfere with such final decision. Petition dismissed.
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