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DELHI HIGH COURT
MUKTA GUPTA, NEENA BANSAL KRISHNA
Srivenkateshware Tradex Private Limited – Appellant
Versus
Commissioner, Delhi Value Added Tax – Respondent
| Table of Content |
|---|
| 1. challenge to issuance of form 'c' (Para 1 , 2) |
| 2. grounds for denying form 'c' (Para 3 , 4) |
| 3. respondent's counterarguments (Para 5 , 6 , 17) |
| 4. legal requirements of form 'c' (Para 8 , 9 , 10 , 11 , 12 , 14 , 19) |
| 5. entitlement based on system's failure (Para 18) |
| 6. court's directive for issuance of form 'c' (Para 20) |
JUDGMENT
Neena Bansal Krishna, J. (Oral)
1. This Writ Petition under Article 226 of Constitution of India read with Section 8 of Central Sales Tax Act, 1956 (hereinafter referred to as 'CST Act') has been filed to challenge the order dated 05th July, 2019 passed by the respondent denying the issue of prescribed statutory Form "C" to the petitioner in respect of purchases made in the Financial Year 2016-2017.
2. Facts in brief are that the petitioner, who is a registered dealer under the CST Act, had purchased goods in the course of interstate transactions against "C" Forms. By virtue of Section 8(4) of the CST Act, the respondent is obliged to issue Form "C" in respect of the purchases made on the strength of his Registration Certificate under CST Act. The petitioner was duly assessed for the Assessment Year 2016-17 and the Interstate purchases agai
Entitlement to statutory form cannot be denied due to administrative technicalities when all conditions are met.
Rigid time limits for filing declaration forms under tax acts cannot be enforced if they conflict with statutory provisions allowing flexibility in submissions.
The State cannot insist on furnishing an undertaking as a precondition for C and F Forms issuance without statutory provisions, and executive instructions cannot alter or amend statutory provisions.
The court emphasized that it cannot speculate on the petitioner's entitlement to stay of demands and that the Order of the Supreme Court restraining coercive action applied only to specific issues an....
The issuance of 'F' Forms under tax laws can be denied based on pending tax demands, even if those demands are under legal challenge.
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