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2018 (10) TMI 1986 - HC - VAT and Sales TaxConstitutional Validity of notification of 15.06.2018 issued by the Government of NCT of Delhi through its Department of Trade and Taxes - alleged cancellation of registration certification of selling dealer - C‟ Form issued is not denied - HELD THAT - The petitioner s grievance is covered by the decision of this Court in M/S. M.K. WOOD INDIA PVT. LTD., M/S. MAHABIR PRASAD AND SONS, M/S. SHARDA TIMBERS VERSUS COMMISSIONER OF DELHI VALUE ADDED TAX, ORS. 2018 (7) TMI 2299 - DELHI HIGH COURT where the cancellation of registration was restored. The Revenue does not dispute the above position as well as the fact that the petitioner is entitled to relief in terms of M/s. M.K. Wood India - the impugned notification is hereby quashed. Petition allowed.
Issues:
Challenge to notification declaring C-forms obsolete and invalid. Analysis: The High Court of Delhi addressed a petition challenging a notification issued by the Government of NCT of Delhi declaring certain C-forms as obsolete and invalid. The petitioner, M/s. Maa Jagdamba Traders, was aggrieved by this notification. The Court noted that the petitioner's grievance was similar to a previous case, M/s. M.K. Wood India Pvt. Ltd Vs. Commissioner of Delhi Value Added Tax & Ors., where the issue of cancellation of registration certification affecting C-forms had been discussed. The Court referred to previous judgments in similar cases and held that the petitioner was entitled to relief based on those precedents. The Revenue did not dispute this position, and it was acknowledged that the petitioner should receive relief as per the previous rulings. Consequently, the High Court quashed the impugned notification, allowing the writ petition in favor of the petitioner. In conclusion, the High Court's judgment granted relief to the petitioner, M/s. Maa Jagdamba Traders, by quashing the notification that declared certain C-forms as obsolete and invalid. The Court relied on previous judgments and precedents to establish the petitioner's entitlement to relief in this case. The decision was in line with the principles laid down in earlier cases, ensuring consistency and fairness in the application of the law.
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