2016 (8) TMI 1440

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..... COMMISSIONER VALUE ADDED TAX ANR. [ 2016 (6) TMI 304 - DELHI HIGH COURT] has held that retrospective cancellation of Form-C issued to the dealers covering periods where genuine transactions were covered by such Form-C as well as suspect period cannot be sustained. The Court had, therefore, set aside the cancellation of Form-C - with retrospective effect - in respect of the transactions when th .....

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..... ad entered into with registered dealers. The Form-C were cancelled on the ground that the dealers were found to be bogus entities at a particular point of time. The petitioner contends that the Form-C in question were issued in respect of the bona fide transactions when the dealers were validly registered with the DVAT Department. On this issue in identical circumstances, this Court has .....

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