https://www.taxtmi.com/caselaws?id=769148 A buyer's claim for differential tax and unpaid consideration succeeded where the contract made the price inclusive of taxes and required Form-C, but the seller proved it had incurred additional tax because Form-C was not furnished. The court held that the defendant bore the burden of proving dispatch of Form-C and failed to do so through any supporting documentary evidence, so the plaintiff could recover the claimed amount. On pre-institution mediation, the suit was not barred under Section 12A of the Commercial Courts Act because it was accompanied by an application for urgent interim relief, bringing it within the urgency-based exception; the prospective operation of the mandatory-compliance ruling also preserved the suit. en-us Thu, 17 Apr 2025 00:00:00 +0530 Mon, 21 Apr 2025 08:41:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769148 A buyer's claim for differential tax and unpaid consideration succeeded where the contract made the price inclusive of taxes and required Form-C, but the seller proved it had incurred additional tax because Form-C was not furnished. The court held that the defendant bore the burden of proving dispatch of Form-C and failed to do so through any supporting documentary evidence, so the plaintiff could recover the claimed amount. On pre-institution mediation, the suit was not barred under Section 12A of the Commercial Courts Act because it was accompanied by an application for urgent interim relief, bringing it within the urgency-based exception; the prospective operation of the mandatory-compliance ruling also preserved the suit. Case-Laws VAT / Sales Tax Thu, 17 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769148