Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2022 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (4) TMI 128 - DELHI HIGH COURTInterstate purchases - issuance of C Form pertaining to interstate purchase transactions within three months - Financial Year 2016-2017 - HELD THAT:- It is evident from the Assessment Order dated 10th October, 2018 in respect of Financial Year 2016-17 that it was a case where no Form “C” were found missing. The only error that occurred was in mentioning the purchase of ₹2,24,14,584 in third quarter and ₹1,87,17,945 in fourth quarter as High Seas Purchases when in fact they were the sales made against Form “C” purchases. No Form “C” was found missing and the assessment was made on NIL demand. It is quite evident from the Assessment Order dated 10th October, 2018 that it was only an inadvertent misdescription of the purchasers for two quarter even though all the documents had been duly furnished. It is not a case where there is a default or concealment or adverse material is found by the Commissioner suggesting inaccurate particulars in the returns. It is the case where all the documents and particulars were furnished correctly except that the purchases were inadvertently misdescribed as High Seas instead of Form “C” purchases. The sole reason for declining the Form “C” is not that the petitioner is not entitled but merely that the system does not permit the downloading of “C” Form - Rule 5(4) (i) of the CST Delhi Rules is not attracted in the facts of this case. There was no failure on the part of the Petitioner to furnish a return, including reconciliation return or return in accordance with the provisions of law or in payment of tax due according to such return. In fact, the tax demand was “Nil” and there was no loss on account of Tax revenue to the Department. While in present day and age, technology has immensely facilitated the business transactions but it cannot be permitted to take over completely and prevent the genuine entitlements of the petitioner to be denied merely on the technical ground that the system does not so permit. The systems have been created purely for facilitating and simplifying the business transactions and cannot be self defeating. The respondent cannot plead its helplessness on the ground of the system not enabling it to do so. Once the petitioner is held to be entitled to “C” Form, the same cannot be denied for technical or administrative reasons. The Writ petition is accordingly allowed.
|