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TMI Blog2023 (2) TMI 63X X X X Extracts X X X X X X X X Extracts X X X X ..... Srivastava, Advocates. For the Respondents Through: Mr Sameer Vashisht, ASC (Civil) for GNCTD with Ms Sanjana Nangia, Advocate. O R D E R CM No. 19040/2021 1. Exemption is allowed, subject to all just exceptions. 2. The application stands disposed of. W.P.(C) 6018/2021 3. The petitioner has filed the present petition, inter alia, praying as under: "a) Issue writ of Mandamus and Certiorari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e year 2015-16, whereby the petitioner had supplied goods to certain dealers in Delhi, who were at the material time, registered under the Central Sales Tax Act, 1956 (hereafter 'CST Act'). The petitioner is registered as a dealer under the CST Act as well as Gujrat Value Added Tax Act, 2003 in the State of Gujarat and had supplied goods (edible oil) at a concessional rate of sales tax at the rate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubsidiary of Louis Dreyfus Commodities Asia Pvt. Ltd, a reputed company dealing in agri-based commodities, and is engaged in processing of edible oil and coffee. The petitioner has offices and operations in twenty-one States. 9. In Jain Manufacturing (India) Pvt. Ltd. v. The Commissioner Value Added Tax & Anr.: W.P.(C) 1358/2016, decided on 01.06.2016 this court had held that C-forms cannot be ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it of the C-Forms cancelled retrospectively cannot be denied to the petitioner. 12. Insofar as the remaining 9 C-forms are concerned, it is conceded that the said forms had not been cancelled. The counter affidavit is silent as to the reasons for denying the benefit of the said C-forms to the petitioner. 13. A plain reading of the counter affidavit indicates that it proceeds on the basis that th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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