TMI Blog2019 (7) TMI 648X X X X Extracts X X X X X X X X Extracts X X X X ..... obsolete clear and provides that only for such unused forms would new forms be issued. It is, therefore, plain that the above rules do not permit the CVAT to declare forms that have already been issued and acted upon as obsolete. The present petition should succeed since here there is no legal basis for the Respondents to have declared by the impugned notification, the C Forms already issued and acted upon as obsolete . The impugned notification dated 11th July 2018 issued by the CVAT is hereby set aside - Petition allowed. - W.P.(C) 13365/2018 - - - Dated:- 9-7-2019 - S. MURALIDHAR AND TALWANT SINGH JJ. Petitioner Through: Mr. Ravi Chandhok and Mr.Vasudev Lalwani, Advocates. Respondent Through: Mr. Sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... transaction and payment of tax of the said percentage was accepted by the authority in Jammu and Kashmir. 3. The short question that arises is whether there was any justification for the CVAT in New Delhi to retrospectively declare the C Form which had already been acted upon by the authority in Jammu and Kashmir as obsolete . The attention of the Court is drawn to Rule 5(13) of the CST Delhi Rules reads as under: 5(13) The Commissioner may, by notification, declare that Declaration Forms of a particular series, design or colour shall be deemed as obsolete and invalid with effect from such date as may be specified in the notification. 4. It is clear from the reading of the above Rule that the declaration of a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Respondent, it is contended that the judgment of this Court in Jain Manufacturing (India) Private Limited v. Commissioner of Value Added Tax 2016 SCC Online Delhi 3656 had held that the CVAT has no power to cancel C Form already issued. Although the SLP against the said decision has been dismissed by the Supreme Court, it is pointed out that in the subsequent decision of this court in Jai Gopal International Impex Pvt. Limited v. Commissioner of VAT (decision dated 23rd July 2018 in W.P. (C) 7563 of 2018) the said decision in Jain Manufacturing was followed and SLP (C) 27177 of 2018 filed against the decision of this Court in Jai Gopal International is pending before the Supreme Court. In the said SLP a stay has been grante ..... X X X X Extracts X X X X X X X X Extracts X X X X
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