Notification declaring used C Forms as obsolete and invalid, quashed by Hon’ble High Court of Delhi

In the matter of BTC Industries Ltd. v. Commissioner, VAT in W.P.(C) 11876/2018, the Hon’ble Delhi High Court has quashed the impugned notification issued by Commissioner VAT declaring C Forms as obsolete and invalid, vide its order dated 24.10.2019. The Hon’ble Court relied on its earlier decision in Maa Jagdamba Traders v. Commissioner VAT W.P.(C) 13365/2018 decided on 09.07.2019 and in Sheel Chand Agroils (P) Ltd. v. Government of NCT of Delhi in W.P. (c) No. 3245/2019 decided on 05.08.2019. In the aforesaid cases, on a collective reading of Rule 5(13) and 5(14) of the CST Delhi Rules, it was held that the said rules do not permit the Commissioner VAT to declare forms that have already been issued and acted upon as obsolete and  that there is no legal basis for the Commissioner to cancel used F Forms.

It was observed that the Learned counsel for Respondents do not dispute the fact that the proposition of law raised by the Petitioner stands covered by the aforesaid two decisions.

In light of the view taken in Maa Jagdamba (supra) and Sheel Chand (supra), the impugned Notification declaring the C Forms to be obsolete and invalid was quashed.

The case was argued by Adv. Puneet Agrawal with Adv. Gaurav Gupta and Adv. Chetan Kumar Shukla.

The copy of the order may be accessed here.

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