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TMI Blog2018 (7) TMI 1861X X X X Extracts X X X X X X X X Extracts X X X X ..... hat:- The issue is covered in the case of JAIN MANUFACTURING (INDIA) PVT. LTD. VERSUS THE COMMISSIONER VALUE ADDED TAX & ANR. [2016 (6) TMI 304 - DELHI HIGH COURT], where it was held that Where the cancellation of the registration and, consequently of the C-Form is sought to be done retrospectively, it would adversely affect the rights of bonafide sellers in other states who proceeded on the basis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion & Turnover) Rules, 1957 nor under the Central Sales Tax Act, 1956 any Authority is vested with the power to cancel the registration of C-forms retrospectively. Learned counsel for the petitioner relies upon a previous Division Bench judgment of this Court in "Jain Manufacturing (India) Pvt. Ltd. vs. Commissioner of Value Added Tax and Another‟, (2016) 93 VST 326 (Del) in which the Court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of his CST registration. The issuance of a C Form in such instance would be void ab initio since it would not satisfy the requirement of Section 8 (1) of the CST Act read with Section 7 (4) thereof. The practical effect of cancellation of C Forms 26. It was submitted by Mr. Narayan that there would be a practical difficulty in the DT&T seeking to inform every selling dealer in the country o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ater be seen to protest against the cancellation of the CForm. As observed by the Supreme Court in Commissioner of Sales Tax, Delhi v. Shri. Krishna Engg. (supra) the selling dealer in such instance will have to pay for his "recklessness". 27. To answer the problem highlighted by Mr. Narayan, the best course of action would be for an authority to cancel the CST registration prospectively and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner will continue to treat the said C form issued to it as having been validly issued." It is not disputed by the learned counsel for the respondents/ VAT Department that the claim in this petition is covered by the judgment in Jain Manufacturing (India) Pvt. Ltd. (supra). Consequently, the writ petition is partly allowed. The orders cancelling C-forms retrospectively are hereby quashed an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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