https://www.taxtmi.com/caselaws?id=276820 The Delhi High Court ruled in a case concerning the retrospective cancellation of C-Forms under the Central Sales Tax Act and Rules. The Court emphasized that retrospective cancellations are not permitted unless fraudulent means were involved. It directed authorities to cancel CST registrations prospectively and update information promptly to avoid adverse effects on legitimate sellers. The Court set aside the order cancelling the C-Form, directing its continued validity. The VAT Department did not contest the applicability of a prior judgment, leading to the partial allowance of the writ petition, quashing retrospective cancellations and ordering validation of C-Forms on the website within four weeks. en-us Mon, 23 Jul 2018 00:00:00 +0530 Sun, 18 Nov 2018 07:21:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276820 The Delhi High Court ruled in a case concerning the retrospective cancellation of C-Forms under the Central Sales Tax Act and Rules. The Court emphasized that retrospective cancellations are not permitted unless fraudulent means were involved. It directed authorities to cancel CST registrations prospectively and update information promptly to avoid adverse effects on legitimate sellers. The Court set aside the order cancelling the C-Form, directing its continued validity. The VAT Department did not contest the applicability of a prior judgment, leading to the partial allowance of the writ petition, quashing retrospective cancellations and ordering validation of C-Forms on the website within four weeks. Case-Laws VAT and Sales Tax Mon, 23 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276820