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VAT - Highlights / Catch Notes

Home Highlights January 2020 Year 2020 This

Issuance of C-form - The petitioner cannot seek a direction to ...


Petitioner Cannot Request 'C' Form for 2012-13 After Four Years; Transactions Unreported by Respondent No.5.

January 23, 2020

Case Laws     VAT and Sales Tax     HC

Issuance of C-form - The petitioner cannot seek a direction to respondents No.1 to 3 to issue the ‘C’ Form for the Financial Year 2012-13 after over four years, when the transactions between the petitioner and respondent No.5 were not disclosed in the return filed by respondent No.5, and no rectification of the return was sought to be made within the period of limitation.

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