https://www.taxtmi.com/caselaws?id=306655 The Court quashed the notification declaring the "C" Form obsolete and invalid, emphasizing that forms already utilized cannot be retrospectively declared obsolete. The petitioner, a registered dealer, had made an inter-State sale against the "C" Form, which was retrospectively declared obsolete by the Commissioner of Value Added Tax. The Court highlighted the importance of adherence to statutory rules and limitations on tax authorities' authority to invalidate forms already utilized for tax compliance. en-us Tue, 09 Jul 2019 00:00:00 +0530 Thu, 16 Feb 2023 20:54:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306655 The Court quashed the notification declaring the "C" Form obsolete and invalid, emphasizing that forms already utilized cannot be retrospectively declared obsolete. The petitioner, a registered dealer, had made an inter-State sale against the "C" Form, which was retrospectively declared obsolete by the Commissioner of Value Added Tax. The Court highlighted the importance of adherence to statutory rules and limitations on tax authorities' authority to invalidate forms already utilized for tax compliance. Case-Laws VAT and Sales Tax Tue, 09 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306655