9911796707
TMI Blog2022 (4) TMI 128X X X X Extracts X X X X X X X X Extracts X X X X ..... t') has been filed to challenge the order dated 05th July, 2019 passed by the respondent denying the issue of prescribed statutory Form "C" to the petitioner in respect of purchases made in the Financial Year 2016-2017. 2. Facts in brief are that the petitioner, who is a registered dealer under the CST Act, had purchased goods in the course of interstate transactions against "C" Forms. By virtue of Section 8(4) of the CST Act, the respondent is obliged to issue Form "C" in respect of the purchases made on the strength of his Registration Certificate under CST Act. The petitioner was duly assessed for the Assessment Year 2016-17 and the Interstate purchases against Form "C" were accepted by the Assessing Authority. The petitioner applied fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... system for release of "C" Form. 5. The respondent in its short counter affidavit has explained that the statutory Form "C" could not be issued as the details of purchases were not entered in prescribed Col.R-11.1 which provides for filling details of interstate trade and exports-imports against Form "C" in the returns filed with the Department. The interstate purchases against Form "C" were reflected as High Seas purchases in 3rd and 4th quarter in the returns filed for the year 2016-17. By virtue of Section 28 of Delhi Value Added Tax Act, 2004 (herein after referred to as 'DVAT Act') if any dealer or person discovers a discrepancy in a Return furnished by him under Section 26 of the DVAT Act, then such discrepancy has to be removed by f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Interstate purchases and had even agreed to the petitioner's claim for issue of Form "C" but the same was denied for the reason that the system for downloading Form "C" does not allow this. It is asserted that the facts involved in the present case are distinguishable and unique and petitioner is entitled to issue of "C" Form. 8. Submissions heard. 9. Section 8(1) of CST Act provides that a dealer selling goods answering the description in terms thereof, in the course of Interstate sales to another registered dealer is liable to pay 2% tax or at the rate applicable to inter-state sales whichever is low. In terms of Section 8(4) of the CST Act, it is mandatory for the selling dealer to furnish the prescribed Authority a declaration in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Authority within three months after the end of the period to which the declaration or certificate relates. However, proviso to Rule 12(7) of CST Rules authorizes prescribed Authority to allow further time to the selling dealer to furnish such declaration, if sufficient cause is shown. A comprehensive reading of the Rules thus reflects that there appears to be no such inflexible condition as to the time within which the request should be made by a purchasing dealer. 13. It has been rightly argued on behalf of the petitioner that the facts involved in the present case are unique. It is evident from the Assessment Order dated 10th October, 2018 in respect of Financial Year 2016-17 that it was a case where no Form "C" were found missing. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... once he issues Form "C" to the selling dealer. 15. It is not a case where there is a default or concealment or adverse material is found by the Commissioner suggesting inaccurate particulars in the returns. It is the case where all the documents and particulars were furnished correctly except that the purchases were inadvertently misdescribed as High Seas instead of Form "C" purchases. The sole reason for declining the Form "C" is not that the petitioner is not entitled but merely that the system does not permit the downloading of "C" Form. 16. Rule 5(4) (i) of the CST Delhi Rules is not attracted in the facts of this case. There was no failure on the part of the Petitioner to furnish a return, including reconciliation return or return i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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