Back
VIBHU BAKHRU, AMIT MAHAJAN
Zapsell Retail – Appellant
Versus
Commissioner, State Goods And Services Tax Delhi – Respondent
JUDGMENT
Vibhu Bakhru, J. The petitioner has filed the present petition, inter alia, praying as under:
"a) issue a writ of declaration or any other writ, order or direction in the nature thereof declaring that the C Forms issued, (Annexure P-2) under the Central Sales Tax (Registration & Turnover) Rules, 1957 by the Dealers registered with the Respondent are valid qua the Petitioner;"
2. The petitioner is engaged in the business of sale and purchase of electronic items and at the material time was registered as a dealer under the provisions of the Central Sales Tax Act, 1956 (hereafter `CST Act') and Haryana Value Added Tax Act, 2003 (hereafter `HVAT Act'). After the roll out of the Goods and Services Tax regime (hereafter `GST regime'), the petitioner has migrated to the GST regime and is registered under the Goods and Services Tax Act, 2017.
3. The petitioner is, essentially, aggrieved by denial of the concessional rate of duty in respect of certain inter-state sales made to M/s Shree Ram Overseas (TIN-07450431050) (hereafter `the purchasing dealer'), a dealer registered under the Delhi Value Added Tax Act, 2004 (hereafter `DVAT Act') against declaration in Form C prescribed unde
C-Forms cannot be cancelled retrospectively, and the benefit of the C-Forms in question cannot be denied to the petitioner.
Selling dealer's entitlement to rely on C Forms submitted by the purchasing dealer for claiming exemption of concessional rate of tax, and the inability to deny the benefit of the C Forms if the purc....
The cancellation of a tax declaration form does not retroactively affect previously valid inter-state sales, and tax demand notices cannot be deemed enforceable without prior assessment.
Selling dealers are not liable for verification beyond confirming the purchasing dealer's registration and authenticity of supplied C Forms as upheld in the Supreme Court ruling on inter-State trade.
Statutory requirements under sales tax legislation must be strictly adhered to for tax benefits; delays in compliance cannot be condoned by tribunals.
Point of Law : Succession of business - valid registration is necessary for a dealer to claim concessional rate of tax on inter-Sate sale of goods- demand of the petitioner, therefore, for the author....
The court established that the ultimate burden of tax determines the entitlement to refunds under the CST Act, regardless of the dealer's registration status.
The legality of C forms accepted by authorities cannot be revoked without substantial evidence proving their inauthenticity.
The court emphasized that both the assessee must prove the genuineness of exemption claims and the Department must substantiate any allegations of falsity with evidence.
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
