Tax Management India. Com
                        Law and Practice: A Digital eBook ...

Short Notes

TMI - Tax Management India. Com
Case Laws Acts Notifications Circulars Classification Forms Manuals SMS News Articles
Highlights
D. Forum
What's New

Share:      

        Home        
 

TMI Blog

Home List
← Previous Next →

2019 (7) TMI 648

Act (Delhi) Rules, 2005 - ‘C’ Form issued by M/s. Sarv Manglam Sales in favour of the present petitioner is declared obsolete with effect from the date of issuance of such forms - HELD THAT:- Once the form that has been issued is utilized, the question of subsequently declaring such used forms as obsolete would not arise. Rule 5(14) makes the requirement of surrender of the ‘unused forms’ of the series design or colour that have been rendered 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 th .....

X X X X X X X

Full Text of the Document

X X X X X X X

uarter of 2016-17 in the sum of ₹ 74,72,806/-. Since both the dealer and the purchasing dealer were registered under the CST Act, the rate of tax was 2%. The dealer in 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 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 attentio .....

X X X X X X X

Full Text of the Document

X X X X X X X

s of the series design or colour that have been rendered 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. 6. In the counter affidavit 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 decision of this court in Jai Gopal International .....

X X X X X X X

Full Text of the Document

X X X X X X X

 

 

← Previous Next →

 

 

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || Database || Members || Refer Us ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.
|| Blog || Site Map - Recent || Site Map ||