https://www.taxtmi.com/caselaws?id=382953 The Court quashed the notification declaring a 'C' Form obsolete, emphasizing that once a form is utilized in a transaction and accepted by the authority, it cannot be retrospectively deemed obsolete. The judgment clarified that only unused forms need to be surrendered upon obsolescence declaration. The Court highlighted the lack of authority for retroactively rendering forms obsolete after issuance and utilization. The verification letter affirming the 'C' Form's validity further supported the petitioner's case. Consequently, the Court ruled in favor of the petitioner, invalidating the notification and providing clarity on the limitations of retrospective form obsolescence declarations. en-us Tue, 09 Jul 2019 00:00:00 +0530 Fri, 12 Jul 2019 17:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382953 The Court quashed the notification declaring a 'C' Form obsolete, emphasizing that once a form is utilized in a transaction and accepted by the authority, it cannot be retrospectively deemed obsolete. The judgment clarified that only unused forms need to be surrendered upon obsolescence declaration. The Court highlighted the lack of authority for retroactively rendering forms obsolete after issuance and utilization. The verification letter affirming the 'C' Form's validity further supported the petitioner's case. Consequently, the Court ruled in favor of the petitioner, invalidating the notification and providing clarity on the limitations of retrospective form obsolescence declarations. Case-Laws VAT and Sales Tax Tue, 09 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382953