2024-VIL-1067-GAU
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VAT High Court Cases

Central Sales Tax Act, 1956 – Obsolete Form 'C' - Validity of demand notice in the absence of assessment proceedings - Petitioner sold goods to a registered dealer in Haryana, on a concessional rate of tax under the CST Act, 1956 and obtained the requisite Form 'C' declaration – Dept issued notices to the petitioner directing it to deposit the balance amount of tax on the ground that the Form 'C' issued to the petitioner had been declared obsolete by the Haryana Government - Whether the petitioner can be denied the benefit of the concessional rate of tax under the CST Act, 1956 on the ground that the Form 'C' declaration issued to it has been subsequently declared obsolete – HELD - Under the CST Act, 1956 read with the Rules, there is no procedure prescribed as to how the ‘C’ Form submitted by the buying dealer is required to be verified and to what extent - the declaration that the Form 'C' is obsolete cannot have a retrospective effect and cannot take away the benefit that had already accrued to the petitioner - the benefits once granted under the CST Act cannot be taken away by subsequent cancellation or declaration of the Form 'C' as obsolete - the petitioner had fulfilled the requirements under the CST Act and the Rules by obtaining the valid Form 'C' declaration at the time of the transaction and cannot be denied the benefit of the concessional rate of tax - the impugned notices are also invalid as no assessment proceedings were initiated prior to the issuance of the notices - a demand notice can only be issued after the completion of the assessment process. Since no assessment was conducted in the present case, the impugned notices are illegal and without jurisdiction and accordingly quashed - The writ petition is allowed
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