https://www.taxtmi.com/caselaws?id=433548 Retrospective cancellation of C-forms could not defeat the petitioner's entitlement to concessional tax treatment where the underlying supplies were not disputed and no lawful basis was shown to deny the uncancelled forms. The Delhi High Court noted that four forms had been cancelled retrospectively and nine had never been cancelled, and a prior binding decision had already held that retrospective cancellation of C-forms is impermissible. The petitioner was therefore entitled to the benefit of all 13 C-forms, while the request to initiate contempt action was rejected. en-us Mon, 30 Jan 2023 00:00:00 +0530 Fri, 03 Feb 2023 06:30:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433548 Retrospective cancellation of C-forms could not defeat the petitioner's entitlement to concessional tax treatment where the underlying supplies were not disputed and no lawful basis was shown to deny the uncancelled forms. The Delhi High Court noted that four forms had been cancelled retrospectively and nine had never been cancelled, and a prior binding decision had already held that retrospective cancellation of C-forms is impermissible. The petitioner was therefore entitled to the benefit of all 13 C-forms, while the request to initiate contempt action was rejected. Case-Laws VAT and Sales Tax Mon, 30 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433548