2020 (2) TMI 1464 - SCH - VAT and Sales Tax

Non-issuance of C-Forms - Central Sales Tax (CST) Registration not done - Rajasthan Value Added Tax Act - purchase of High speed diesel - it was held that High Court that denial of C Forms is purely on account of exigencies of advent of the GST regime which compelled the assessee to migrate to and obtain GST Registrations which rendered at the same time its CST registrations ineffective. This was inadvertent and beyond its control. HELD THAT - There are no ground for interference - SLP dismissed.

Summary

The Supreme Court of India dismissed the Special Leave petitions after condoning the delay, finding no ground for interference. Pending applications, if any, were disposed of.