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TMI Blog2019 (11) TMI 228X X X X Extracts X X X X X X X X Extracts X X X X ..... he respondents is that the aforesaid C form has been declared as obsolete and invalid on account of the dealings of respondent No. 4 being found to be unexplained and suspicious. HELD THAT:- This Court had the occasion to deal with similar issues and grievances in MAA JAGDAMBA TRADERS VERSUS THE COMMISSIONER VALUE ADDED TAX [ 2019 (7) TMI 648 - DELHI HIGH COURT] and in the case of SHEEL CHAND ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e following reliefs: (a) issue of a writ of certiorari thereby quashing illegal action of Respondent No. 1 in issue of Gazette Notification No. D.L. 33002/99 dated 23.2.2018 thereby declaring C form No. 12136816000715 as obsolete and invalid with immediate effect. The case of the petitioner is that it is a dealer in iron and steel (declared goods) which were sold by the petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The case of the respondents is that the aforesaid C form has been declared as obsolete and invalid on account of the dealings of respondent No. 4 being found to be unexplained and suspicious. This Court had the occasion to deal with similar issues and grievances, firstly, in Maa Jagdamba Traders Vs. The Commissioner Value Added Tax, W.P.(C.) No. 13365/2018, decided on 09.07.2019 and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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