New User   Login      
Tax Management India .com TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (5) TMI 1057 - CALCUTTA HIGH COURT

2016 (5) TMI 1057 - CALCUTTA HIGH COURT - TMI - Rejection of C-forms - petitioner not been able to co-relate the two C-forms with matching invoices - adding two components of a bill to arrive at a sum carrying the difference of a rupee has resulted in two C-forms of combined value in excess of ₹ 61 lakh - Held that:- once the State does not suspect that the petitioner was trying to pass off a sales tax C-form in respect of a transaction without justification and when the arithmetical error .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ter degree of flexibility and accepted the same. Therefore, the petitioner is entitled to the benefits in respect of C-forms bearing nos.2116542 and 2116543 since all the invoices pertaining thereto have been identified and there is substantial co-relation which has been established. - Decided in favour of appellant - WP No. 547 of 2015 - Dated:- 6-5-2016 - Sanjib Banerjee, J. For the Petitioner : Mr. S. Chakraborty, Adv. Mr. Payal Gupta, Adv. Ms. Payal Verma, Adv For the Respondent : Mr. P. K. .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

uary 10, 2014 was challenged on the ground that the C-forms had been rejected for such documents not carrying any date or referring to the consignment notes and not being co-related to the invoices. The order dated August 13, 2014 found that the failure to record the date in a C-form was of no relevance and there was no law that required the connected consignment note to be appended to a C-form. However, as far as the co-relation between the C-forms and the relevant invoices were concerned, the .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ed. However, the fourth component or the bill relating to an amount of ₹ 4,04,133/- in respect of C-form bearing no.2116542 was said to be dated August 31, 2005 and there was no independent bill for such amount that the petitioner could produce before the Board. It was the petitioner s contention before the Board that C-form no.2116543 pertained to a bill of August 31, 2005 and the balance component of C-form no.2116542 (other than the first three bills referred to therein) covered the sam .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version