TMI Blog2019 (7) TMI 649X X X X Extracts X X X X X X X X Extracts X X X X ..... ete 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 impugned notification 18th June, 2018 issued by the CVAT is hereby quashed - Petition allowed. - W.P.(C) 13340/2018 - - - Dated:- 9-7-2019 - S. MURALIDHAR AND TALWANT SINGH JJ. Petitioner Through: Mr. Ravi Chandhok and Mr. Vasudev Lalwani, Advocates. Respondent Through: Mr. Satyakam, ASC for GNCTD. O R D E R 1. The prayer in this writ petition is for quashing a notification dated 18th June, 2018 issued by the Commissioner of Value Added Tax (CVAT) under Rule 5 (13 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 CST Delhi Rules, which 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 any Form being obsolete takes effect from such date as may be specified in a notification. The above sub-rule ha to be read with Rule 5(14) which reads as under: 5(14) When a notification, declaring Forms o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... umat (Jammu) Jammu Kashmir Ref: Verification of declaration forms This is with reference your letter dated 29.09.2017 for verification of C form No. 12150162030417 for ₹ 13,17,77,023/- issued by Jaintex International (TIN:07357100820) for central purchases made during first quarter of 201617. The same has also been enquired by Assessing Authority Circle 'C', Jammu. In this regard, it is informed that the above mentioned form is verifiable on the website of Trade Taxes Department, Delhi on the link form verification. AVATO Ward-72 7. In that view of the matter, the impugned notification 18th June, 2018 issued by the CVAT is hereby quashed. The writ petition i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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