9911796707
TMI Blog2019 (4) TMI 319X X X X Extracts X X X X X X X X Extracts X X X X ..... eeming section of Section 6A of CST Act - vires of Rule 8 (10) of the CST rules - Held that:- The Court is satisfied that the Petitioner has made out a prima facie case for grant if an ad interim order in its favour. It is accordingly directed that till the next date of hearing, the impugned notification dated 18th June, 2018 issued by the Respondent No.2 shall remain stayed. List on 5th August, 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed under the Central Sales Tax Act and located in Delhi during the Financial Years (FYs) 2014-15 & 2015-16. It is stated that „edible oil‟ is mentioned in the Registration Certificate Form B, issued by the Delhi VAT Authorities under the CST Act to the said Kumar & Company. 4. For the sales made of the edible oil, Kumar & Company made payments to the Petitioner through banking channel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ("CST Delhi Rules") issued a notification cancelling the aforementioned twelve F Forms issued by Kumar and Company to the Petitioner as obsolete and invalid for all purposes with immediate effect. This was reflected on the DVAT portal with the date of the cancellation as 15th June, 2018. 6. The Petitioner apprehends that in view of the aforementioned cancellation of the Forms-F, the Petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of a particular series, colour and design, as obsolete. 8. Mr. Agrawal also pointed out that Rule 8A of the CST Delhi Rules makes the issuance of manual forms redundant. All forms now are generated electronically through the website of the DTT and qua particular transactions/suppliers. He accordingly submits that there was no occasion for the VAT Commissioner to invoke Rule 8 (10) read with Rul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SLP (C) No. 27177/2018 by an order dated 22nd October, 2018 and which stay has continued. 10. A careful examination of the order in M/s. Jai Gopal International Impex Pvt. Ltd. (supra) reveals that a parallel cannot be drawn between the facts of the said case and that the case on hand. 11. The Court is satisfied that the Petitioner has made out a prima facie case for grant if an ad interim orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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