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

Category of Documents

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 649

..... ct (Delhi) Rules, 2005 - ‘C’ Form issued to Gentex International 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 f .....

X X X X X X X

Full Text of the Document

X X X X X X X

..... 005 (CST Delhi Rules) to the effect that a C Form issued to Gentex International in favour of the present petitioner is declared obsolete and invalid for all purposes with effect from the date of issuance of such forms. 2. The said C Form was issued in favour of the present petitioner on 22nd April, 2017 and it was valid for the first quarter of 2016-17. The petitioner is registered as a dealer un .....

X X X X X X X

Full Text of the Document

X X X X X X X

..... ing 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 that 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 .....

X X X X X X X

Full Text of the Document

X X X X X X X

..... sed 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 for the Forms declared obsolete and invalid: PROVIDED that new Forms shall not be issued to a dealer until he has accounted for the old Forms lying with him and returned the balance, if any, in his hand to the Commissioner. 5 .....

X X X X X X X

Full Text of the Document

X X X X X X X

..... 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 abov .....

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 ||