Central Purchase Not shown in Qtr and Annual Return then eligibility for C Form

[Abhishek Vashisht]

Hello Team

I had forgot to show central Purchase of Capital Asset in Quarterly return and in VAT R2 (Annual Return). But same has been shown in Balance Sheet. I am also having Original Copy of Invoice. I can also submit indemnity Bond from company.

But now Assessing authority is denying to issue C form.

so please suggest what is remedy available in Haryana Sales Tax. Requested to give section of act or relevant Case law for same.

Thanks in Advance

AI Summary

Eligibility for C Form Denied Due to Unreported Capital Asset Purchase; Consider Legal Action for Resolution. A user inquired about the eligibility for a C Form after failing to report a central purchase of a capital asset in quarterly and annual VAT returns, although it was recorded in the balance sheet and the original invoice is available. The assessing authority denied issuing the C Form. The response suggested contacting the concerned commissioner and considering filing a writ or application to the jurisdictional High Court, especially if the financial stakes are significant.