2018 (12) TMI 1645 - HC - VAT and Sales Tax

Benefit of statutory forms (C-Forms) - benefit of lower rate of VAT - disallowance on the ground that the issuing authority in Haryana had cancelled it with retrospective effect - HELD THAT - Learned Standing Counsel appearing on behalf of the GNCTD at the outset mentioned that the impugned order may be treated as withdrawn and formal orders in that regard will be issued. The respondents are directed to proceed and complete the assessment in accordance with law - petition disposed off.

Summary

Issues:
Disallowed benefit of statutory forms (C-Forms) and lower rate of VAT due to cancellation by issuing authority in Haryana.

Analysis:
The High Court addressed the grievance of the petitioner regarding the disallowance of the benefit of statutory forms (C-Forms) and the lower rate of VAT. It was noted that the issuing authority in Haryana had cancelled the benefit with retrospective effect. The Learned Standing Counsel representing the GNCTD acknowledged the issue and agreed to withdraw the impugned order, with formal orders to be issued accordingly. This decision was based on an e-mail communication received by the Standing Counsel.

The Court directed the respondents to proceed and complete the assessment in accordance with the law. As a result, the writ petitions were disposed of with the above terms. The judgment provided a resolution to the identical grievances raised by the petitioner regarding the disallowance of benefits due to the retrospective cancellation by the issuing authority in Haryana. The acknowledgment by the Learned Standing Counsel and the subsequent withdrawal of the impugned order led to the direction for the assessment to be completed as per the legal requirements. The disposal of the writ petitions signified the conclusion of the legal proceedings in this matter.