2024-VIL-1067-GAU
  1. Home
  2. 2024-VIL-1067-GAU

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Form submitted by the buying dealer is required to be verified and to what extent - the declaration that the Form 'C' is obsolete cannot have a retrospective effect and cannot take away the benefit that had already accrued to the petitioner - the benefits once granted under the CST Act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
Download File
show more Judgements  

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Tax Vista

Your Weekly Tax Recap

By Dr. G. Gokul Kishore

Weekly Summary

GST Video

GST Provisions from 10th Oct...
By Vivek Jalan

Create Account

Security-Code
New Code?

Log In

New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?