2019 (7) TMI 648

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.... 1. The prayer in this writ petition is for quashing a notification dated 11th July, 2018 issued by the Commissioner of Value Added Tax (CVAT) under Rule 5 (13) of the Central Sales Tax Act (Delhi) Rules, 2005 ('CST Delhi Rules') to the effect that a 'C' Form issued by M/s. Sarv Manglam Sales in favour of the present petitioner is declared obsolete and invalid for all purposes with effect from th....

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....elhi i.e. Sarv Manglam Sales issued the above 'C' Form in favour of the Petitioner which was then presented by the Petitioner before the authority of Jammu and Kashmir in support of the payment of 2% tax. The return disclosing the said transaction and payment of tax of the said percentage was accepted by the authority in Jammu and Kashmir. 3. The short question that arises is whether there was an....

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....r colour obsolete and invalid, is published under sub-rule (13), all registered dealers shall, on or before the date with effect from which the Forms are so declared obsolete and invalid, surrender to the Commissioner all unused Forms of that series, design or colour which may be in their possession and shall be issued in exchange for the Forms so surrendered, such new Forms as may be substituted ....

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....idavit filed on behalf of the Respondent, it is contended that the judgment of this Court in Jain Manufacturing (India) Private Limited v. Commissioner of Value Added Tax 2016 SCC Online Delhi 3656 had held that the CVAT has no power to cancel 'C' Form already issued. Although the SLP against the said decision has been dismissed by the Supreme Court, it is pointed out that in the subsequent decisi....