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2019 (11) TMI 228 - HC - VAT and Sales TaxValidity of Form C - Gazette Notification No. D.L. 33002/99 dated 23.2.2018 - Concessional rate of tax - respondent No. 1 declared the C form as obsolete and invalid vide notification dated 22.02.2018 with immediate effect and the same was notified in Delhi Gazette on 23.02.2018 - case of the respondents is that the aforesaid C form has been declared as obsolete and invalid on account of the dealings of respondent No. 4 being found to be unexplained and suspicious. HELD THAT:- This Court had the occasion to deal with similar issues and grievances in MAA JAGDAMBA TRADERS VERSUS THE COMMISSIONER VALUE ADDED TAX [2019 (7) TMI 648 - DELHI HIGH COURT] and in the case of SHEEL CHAND AGROILS (P) LTD. VERSUS GOVERNMENT OF NCT OF DELHI & ANR [2019 (8) TMI 523 - DELHI HIGH COURT] where it was held that Once the form that has been issued is utilized, the question of subsequently declaring such used forms as obsolete would not arise. The notification dated 23.02.2018 declaring the aforesaid C form to be obsolete and invalid is quashed - petition allowed.
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