9911796707
TMI Blog2019 (7) TMI 648X X X X Extracts X X X X X X X X Extracts X X X X ..... R 1. The prayer in this writ petition is for quashing a notification dated 11th July, 2018 issued by the Commissioner of Value Added Tax (CVAT) under Rule 5 (13) of the Central Sales Tax Act (Delhi) Rules, 2005 ('CST Delhi Rules') to the effect that a 'C' Form issued by M/s. Sarv Manglam Sales in favour of the present petitioner is declared obsolete and invalid for all purposes with effect from t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Delhi i.e. Sarv Manglam Sales issued the above 'C' Form in favour of the Petitioner which was then presented by the Petitioner before the authority of Jammu and Kashmir in support of the payment of 2% tax. The return disclosing the said 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 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or colour obsolete and invalid, is published under sub-rule (13), all registered dealers shall, on or before the date with effect from which the Forms are so declared obsolete and invalid, surrender to the Commissioner all unused Forms of that series, design or colour which may be in their possession and shall be issued in exchange for the Forms so surrendered, such new Forms as may be substituted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fidavit filed on behalf of the 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 decis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ' Forms already issued and acted upon as 'obsolete'. In fact, neither in Jain Manufacturing India Private Limited nor in Jai Gopal International did the Commissioner invoke its power under Rule 5 (13) of the CST Delhi Rules to declare the 'C' Form already issued as obsolete. 8. For the aforementioned reasons, the impugned notification dated 11th July 2018 issued by the CVAT is hereby set aside. T ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
