2019 (4) TMI 319

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....Through: Mr. Shadan Farasat, ASC with Ms.Hafsa Khan & Ms. Rudrakshi Deo, Advocates ORDER CM Appl.No. 14890/2019 (Exemption) 1. Exemption allowed, subject to all just exceptions. W.P.(C) 3245/2019 & CM Appl.No. 14889/2019 (stay) 2. Notice. Mr. Shadan Farasat, Advocate accepts notice for the Respondents. Counter affidavit be filed within four weeks. Rejoinder be filed before the next date. 3. ....

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....CST R & T Rules). A total of twelve „Form F‟ forms were issued to the Petitioner by the said Kumar & Company during 2014-15 & 2015-16. The details of these forms have been set out in para 5 of the Petition. These forms were generated electronically from the online portal of Department of Trade and Taxes, (DT & T) Govt. of NCT of Delhi (GNCTD). On its part, the Petitioner verified that ....

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.... section under the deeming section of Section 6A of CST Act. 7. Mr. Puneet Agrawal, learned counsel for the Petitioner, refers to Rule 8 (10) of the CST Delhi Rules and submits that it was meant to weed out unused manual forms and not for cancelling forms already issued. In other words, it is submitted that Section 6A of CST Act is intended to decommission unused forms, which position becomes cle....

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....CST Delhi Rules as being ultra vires the Rule making power of the Government under Section 13 (4) (e) of the CST Act. 9. In reply, Mr. Shadan Farasat, learned counsel for the Respondent relies on an order passed by this Court on 23rd July, 2018 in WP(C) No. 7563/2018 (M/s. Jai Gopal International Impex Pvt. Ltd. v. Commissioner of Delhi Value Added Tax) which in turn relied on the decision of thi....