2019 (7) TMI 1456

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..... placed on record to suggest that, once a C-Form is issued cannot be revoked. In the event, the C-Forms are obtained by practicing fraud, surely, the authorities upon discovery of such fraud, are entitled to say so and have such C-Forms recalled. It is for the person affected by such decision to satisfy the authorities that, there was no fraud involved. In the present case, the authorities foun .....

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..... JUDGMENT Two writ petitions are taken up for analogous hearing, as they involve similar issues. 2. In both the writ petitions, the petitioners were favoured with C-Forms initially, which stand recalled by the authorities. The authorities have, however, issued show-cause notices requiring the petitioners to explain as to why the C-Forms initially issued shou .....

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..... if they choose to. 5. Nothing is placed on record to suggest that, once a C-Form is issued cannot be revoked. In the event, the C-Forms are obtained by practicing fraud, surely, the authorities upon discovery of such fraud, are entitled to say so and have such C-Forms recalled. It is for the person affected by such decision to satisfy the authorities that, there was no fraud involved .....

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