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TMI Blog2019 (7) TMI 730X X X X Extracts X X X X X X X X Extracts X X X X ..... ars to have migrated to the GST regime. The said firm is said to be a tax defaulter. Once the C form was validly issued and verified by the AVATO as indicated in the order dated 5th July 2017, then notwithstanding its subsequent cancellation, the assessment order finalised under the CST Act cannot be reviewed . Jurisdiction - powers of AVATO under Section 74(B)(5) DVAT Act to review the earlier order dated 5th July, 2017 - order reviewed suo moto but without any SCN being issued to the Petitioner - HELD THAT:- The said exercise is declared to be unlawful. The refund due to the Petitioner together with the interest thereon be credited to the account of the Petitioner, if not already done, within a period of four weeks - petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AVATO and submitted sale/purchase summary of DVAT 30/31 trading account . It was specifically noted that there is no C form missing . The Petitioner was assessed for nil demand. It was also noted that the assessment had been done due to refund case . 4. When the Petitioner was not granted a refund despite the above order, the petitioner filed Writ Petition (C) 8290/2017 in this Court, in which the following orders were passed on 18th September, 2018: W.P.(C) 8290/2017 2. Notice. D. Rajeshwar Rao, learned counsel, accepts notice on behalf of the Respondents. 3. Learned counsel for the Petitioner states that C-Form will be produced within four weeks from today before the V ATO concerned. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... For processing the refund the assessment has been carried out vide reference No.150082330699 dated 05.07.2017 after verifying the C form on the TINXYs site. However, the C form were subsequently got verified from the issuing authority i.e. Excise Taxation Officer Panipat vide our letter No.AC/W67/Misc./2016-17/1084 dated 12.10.2017. In response to our letter the Excise Taxation Officer, Panipat sent a letter No.3242 dated 26.10.2017 vide which they had informed that M/s Shree Sai Overseas, Panipat TIN No.06882629889 is not working in accordance to the provisions of Haryana Value Added Tax, 2003. The above mentioned firm has migrated in GST. Further they informed that M/s Shree Sai Overseas is a tax defaulter and the C form of iss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sequent to the assessments under the CST Act being finalised by the AVATO in the present case. Also, the C form has not been cancelled because the firm in Haryana does not exist. In fact it appears to have migrated to the GST regime. The said firm is said to be a tax defaulter. Whether that is a valid ground for cancelling the C Forms issued to it is itself a moot point. In any event, why that should invalidate the earlier C Forms issued and acted upon is not clear. It is unreasonable to subject the Petitioner to a greater liability for no fault on its part. Once the C form was validly issued and verified by the AVATO as indicated in the order dated 5th July 2017, then notwithstanding its subsequent cancellation, the assessment orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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