2023 (9) TMI 862

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r the Respondents Through: Mr. Rajeev Aggarwal, Adv. ORDER 1. Issue notice. 2. Mr. Rajeev Aggarwal, learned counsel appearing for the respondents accepts notice. 3. 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-1) under th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... informing it that Form-Cs for sales made to certain dealers including a dealer in Delhi (Ghanshyam Industries, TIN No.07106917681) had been cancelled and therefore the petitioner would be required to be reassessed under Section 17 of the HVAT Act. 7. The petitioner is, essentially, aggrieved by the action of the respondents in retrospectively cancelling the C-Forms issued to Ghanshyam Industries .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the above, the present petition is allowed and the C-Forms issued by the Sales Tax Department to the purchasing dealer (Ghanshyam Industries, TIN No. 07106917681) cannot be cancelled. The concerned authorities shall act accordingly. Having stated the above, we also consider it apposite to clarify that the respondents are not precluded in any manner in proceeding against the purchasing dealer (Gha .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X