2019 (7) TMI 649

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....yakam, ASC for GNCTD. O R D E R 1. The prayer in this writ petition is for quashing a notification dated 18th June, 2018 issued by the Commissioner of Value Added Tax (CVAT) under Rule 5 (13) of the Central Sales Tax (Delhi) Rules, 2005 (CST Delhi Rules) to the effect that a 'C' Form issued to Gentex International in favour of the present petitioner is declared obsolete and invalid for all p....

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....s 2%. The dealer in Delhi i.e. Gentex International 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 ....

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....n, declaring Forms of a particular series, design or 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....

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....en issued and acted upon as obsolete. 6. In addition the Court's attention is drawn to a verification letter issued by the Assistant Vat Tax Officer to the petitioner to the following effect: "M/s Maa Jagdamba Traders TIN:01961031250 Near Kalith Nagar Upper Gumat (Jammu) Jammu & Kashmir Ref: Verification of declaration forms This is....