JUDGMENT

Vibhu Bakhru, J. (Oral)--The petitioner has filed the present petition impugning the assessment order dated 29.03.2019 passed by respondent No. 3 (Assistant Value Added Tax Officer) for the third quarter of the Financial Year 2014-15.

2. The petitioner is aggrieved by the said assessment order to the extent that respondent No. 3 has framed a default assessment on the basis that the C Forms relied upon by the petitioner, were subsequently cancelled by the Rajasthan Tax Authority.

3. Respondent No. 3 had reasoned that since C Forms had been cancelled by the Tax Authority that issued it, no benefit of such C Forms could be availed by the petitioner.

4. The only question that falls for consideration of this Court is whether respondent No. 3 is justified in denying the benefit of C Forms to the petitioner that were issued by the Rajasthan Tax Authorities at the instance of the selling dealer located in the said State.

5. Undisputedly, the selling dealer who had furnished the C Forms was registered with the Rajasthan Tax Authorities in respect of the goods purchased by the petitioner at the material time.

6. The question whether any irregularity in the issuance of C Forms wo