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TMI Blog2019 (2) TMI 927X X X X Extracts X X X X X X X X Extracts X X X X ..... he purchases made during the period when the first petitioner had a registration certificate, that is, prior to 1.9.2016. In the opinion of this court, if the first petitioner meets with the requirements of section 8 read with rule 12 of the rules, it is entitled to be issued Form-C in respect of the inter- State purchases made by it. Besides, Form-C is issued under the Central Sales Tax Act and in the absence of any dues under that Act being outstanding, it is not permissible for the respondents to refuse to issue Form-Cs on the ground that tax under other enactments is outstanding. In fact even if there were outstanding dues under the Central Sales Tax Act, it would not be permissible for the respondents to refuse to issue Form-Cs, if the requirements of section 8 of the Act are satisfied. Thus, in the absence of any statutory bar operating against issuance of Form-C to a dealer in respect of the purchases made during the period when he was registered on the ground that his registration is subsequently cancelled, it is not legally permissible for the respondents to deny issuance of C-Forms to him. The respondents are directed to forthwith and not later than two weeks fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rations in respect of inter-State purchases made by them from the manufacturer-Hero Motocorp Limited. The declaration forms were required by Hero Motocorp Limited for claiming benefit of concessional rate of tax on inter-State sales in the dispatching State under the Central Sales Tax Act. The petitioner also required correction in certain forms which were already issued. This was in respect of transactions entered into prior to cancellation of the registration certificate of the petitioner firm. The petitioner, therefore, addressed a letter to the respondent authorities on 16.5.2018 requesting issuance of outstanding C-Form declarations as well as correcting errors in certain C-Form declarations already issued. 7. Thereafter, repeated oral requests were made and a written reminder was also submitted to the respondent authorities on 27.8.2018. After persistent efforts, the authorities corrected the declaration forms already issued. They, however, are refusing to issue outstanding C-Form declarations. It has been conveyed to the petitioners that this is on account of the outstanding dues of the petitioners under the Value Added Tax Act/Entry Tax Act. It is the case of the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r a declaration duly filled and signed by the registered dealer to whom the goods are sold containing the prescribed particulars in a prescribed form obtained from the prescribed authority, the selling dealer would be entitled to the benefit of subsection (1) of section 8 of the Act. It was submitted that in the facts of the present case, when all the requirements of subsection (1) of section 8 of the Act have been complied, the respondents are not justified in refusing to furnish declarations in Form-C to the petitioner. 11. The learned advocate for the petitioner has drawn the attention of the court to the order cancelling the registration of the petitioner to point out that the registration of the petitioner has been cancelled only in respect of the Value Added Tax Act and that his registration under the Central Sales Tax Act has not been cancelled. Hence, it cannot be said that the petitioner is not registered under the Central Sales Tax Act, despite which the respondents have treated the registration of the petitioner cancelled under both the Acts. However, without admitting that the registration of the petitioner under the Central Sales Tax Act has been cancelled with effe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ibed particulars in a prescribed form obtained from the prescribed authority: Provided that the declaration is furnished within the prescribed time or within such further time as that authority may, for sufficient cause, permit. 14. Rule 12 of the rules provides that the declaration and the certificate referred to in sub-section (4) of section 8 shall be in Forms C and D respectively. In the present case, since the sales have been made to a registered dealer, we are concerned with Form-C. Form-C is a form of declaration prescribed under rule 12 (1) of the rules. The same requires the declarant to certify that the goods ordered for in his purchase Order No dated . as stated therein below supplied under the challan No of the seller dated are for resale and are covered by his registration certificate No . dated issued under the Central Sales Tax Act, 1956. 15. Therefore, in the details required to be stated by the dealer, it is required to state the registration certificate number which covers the purchase of such goods. Therefore, for the purpose of filling a declaration in Form-C, the person concerned is required to have a registration certificate at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndents to issue C-Forms to it. If it is not possible to issue C-Forms under the computerized system, such C-Form declarations may be issued manually, but the respondents cannot refuse to perform their obligation under the statute and deny C-Form declarations to the petitioner. 19. At this juncture it may be apposite to refer to the decision of this court in Manan Autolink Pvt. Ltd v. State of Gujarat , (2017) 63 GST 371 (Gujarat), wherein it has been held thus:- 14. These rule making powers of the State Government undoubtedly are quite wide. Two of the main limitations of exercise of such powers appear to be that any rules so framed cannot be inconsistent with the provisions of the Act or the Rules made by the Central Government and that the same should be framed to carry out the purposes of the Act. Whether such rule making powers would include affecting collection of unpaid VAT by the purchasing dealer before the C form can be generated by him and he could request to the prescribed authority to authenticate the same is a question which we need not answer in the present writ petition. This is so because no rule has been brought to our notice which provides for such ..... X X X X Extracts X X X X X X X X Extracts X X X X
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