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2018 (7) TMI 2299 - HC - VAT and Sales TaxCancellation of registration certification of selling dealer - statutory C Form issued is not denied - HELD THAT - The question urged is covered by the ruling of this Court in Jain Manufacturing (India) Pvt. Ltd. v. The Commissioner Value Added Tax, 2016 (6) TMI 304 - DELHI HIGH COURT and M/s. Giriraj Timber Pvt. Ltd. vs. Commissioner of Delhi Value Added Tax 2017 (5) TMI 1802 - DELHI HIGH COURT under identical circumstances, where it was recommended to restore C-forms. Petition allowed.
Issues: Alleged cancellation of registration certification of selling dealer and its effect on the statutory 'C' Form issued.
Analysis: The primary issue in this case revolves around the alleged cancellation of the registration certification of the selling dealer and its impact on the statutory 'C' Form issued. The Petitioner raised concerns regarding the cancellation of the registration certification and its consequential effects on the 'C' Form. Both parties acknowledged that the matter at hand is similar to previous rulings by the Court in cases such as Jain Manufacturing (India) Pvt. Ltd. v. The Commissioner Value Added Tax and M/s. Giriraj Timber Pvt. Ltd. vs. Commissioner of Delhi Value Added Tax. The Court reaffirmed the precedent set in the mentioned cases. The Court explicitly stated that the decision in Jain Manufacturing (India) Pvt. Ltd. v. The Commissioner Value Added Tax is favorable to the Petitioner. The Respondents' counsel acknowledged that the Value Added Tax Officer had already recommended the restoration of the 'C' Forms in light of the previous judgment. The Respondents assured the Court that the necessary orders for restoration would be issued within four weeks. Consequently, the Court disposed of the writ petition based on the assurance provided by the Respondents. In conclusion, the Court allowed the present writ petition based on the assurance given by the Respondents regarding the restoration of the 'C' Forms. The Petitioner retains the right to seek appropriate legal remedies if there is any noncompliance with the assurance provided by the Respondents. The judgment emphasizes the importance of adherence to legal procedures and the enforcement of statutory obligations in matters concerning registration certification and related documentation.
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