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

[YAGAY and SUN]

In our view you should approach to the Concerned Commissioner and also you may file an writ/application to the Jurisdictional High Court if stake involved are very high.

AI Summary

Eligibility for C form may be contested when central purchase omitted from returns; remedy includes approaching commissioner or filing writ.
Denial of C form where central purchase of a capital asset was omitted from quarterly and annual VAT returns but recorded in the balance sheet and supported by the original invoice raises an eligibility and procedural remedial issue; administrative recourse to the Commissioner and, if necessary, a writ petition to the high court are suggested.