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TMI Blog2023 (2) TMI 589X X X X Extracts X X X X X X X X Extracts X X X X ..... dents : Mr. Anuj Aggarwal, ASC, GNCTD with Ms. Ayushi Bansal, Mr. Sanyam Suri, Ms. Arshya Singh, Advs. VIBHU BAKHRU, J. 1. The petitioner has filed the present petition, inter alia, praying as under: "a) issue a writ of declaration or any other writ, order or direction in the nature thereof declaring that the C Forms issued, (Annexure P-2) under the Central Sales Tax (Registration & Turnover) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Delhi Value Added Tax Act, 2004 (hereafter 'DVAT Act') against declaration in Form C prescribed under the Central Sales Tax (Registration & Turnover) Rules, 1957 (hereafter 'CST Rules'). 4. The C-forms submitted by the petitioner in respect of the sales made to the purchasing dealer in the 1st and 2nd Quarter of the Financial Year 2016-17, were not verifiable online. However, the C-forms submi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... C-forms were initiated against the purchasing dealer. 6. The learned counsel for the petitioner states that the website of respondent no.1 reflects that the purchasing dealer is registered with the respondents since 08.08.2012 and submits that there is no provision under the CST Act for cancellation of declaration forms. 7. He relies on the decision of this Court in Maa Jagdamba Traders v. Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3245 of 2019 decided on 05.08.2019) 9. Learned counsel for the respondents submit that the aforementioned decision of this Court in Maa Jagdamba Traders v. Commissioner Value Added Tax (supra), has been challenged by the department by filing a Special Leave Petition (being SLP(C) 13123 of 2019 and 16088 of 2020). The Supreme Court has issued notice, and stayed the orders dated 30.10.2018 and 09.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue Added Tax & Anr. (supra); the lead matter being the SLP arising from the decision in M/s Jai Gopal International Impex Pvt. Ltd. v. Commissioner of Delhi Value Added Tax & Anr.: (W.P.(C) 7563 of 2018 decided on 23.07.2018) 12. The decision in the case of Jain Manufacturing (India) Pvt. Ltd. v. The Commissioner Value Added Tax & Anr. (supra) is binding on this Court and therefore, the benefit o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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