Retrospectively declaration of C-Form as obsolete - ‘C’ Form ...

CVAT Ruling: 'C' Forms Issued and Used Cannot Be Declared Obsolete, Order Set Aside u/r 5(14.

July 13, 2019

Case Laws     VAT and Sales Tax     HC

Retrospectively declaration of C-Form as obsolete - ‘C’ Form issued by M/s. Sarv Manglam Sales in favour of the petitioner is declared obsolete with effect from the date of issuance of such forms by CVAT - Once the form that has been issued, is utilized, the question of subsequently declaring such used forms as obsolete would not arise - Rule 5(14) do not permit the CVAT to declare forms that have already been issued and acted upon as obsolete - order set aside

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