C form against interstate sales

[Harsha Seenappa]

Dear Sir/Madam,

What action can be taken by concerned state sales authorities against the default firms who failed to furnish the 'C' form to seller of the product for having purchased the good on CST Transaction against 'C' form on interstate basis i.e 2009-10,2011-12,2012-13,2013-14,2014-15 under CST act 1956.

AI Summary

State Sales Authorities' Actions on Firms Not Submitting 'C' Forms Under CST Act 1956: Key Court Rulings Explained A query was raised regarding the actions state sales authorities can take against firms failing to furnish 'C' forms for interstate sales under the CST Act of 1956. One response highlighted that the seller must deposit the differential tax if the buyer fails to provide the 'C' form, referencing a Calcutta High Court case. Another response suggested filing a suit for recovery or using an arbitration clause, citing a decision by the Allahabad High Court. A third response noted that filing 'C' forms is optional for concessional tax rates, and they can be submitted even after filing returns, as per a Himachal Pradesh High Court ruling.