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DELHI HIGH COURT
VIBHU BAKHRU, PURUSHAINDRA KUMAR KAURAV
Mangalam Traders – Appellant
Versus
Value Added Tax Officer – Respondent
| Table of Content |
|---|
| 1. writ petition challenging vat assessment orders. (Para 1 , 2 , 3 , 4 , 5 , 6) |
| 2. review of assessment order challenges and appeals. (Para 7 , 8 , 9 , 10) |
| 3. claims regarding c forms and their verification. (Para 11 , 12 , 13 , 14 , 15) |
| 4. legal obligations regarding c forms for tax assessment. (Para 16 , 17 , 18 , 19 , 20) |
| 5. court's decision to set aside the impugned order. (Para 21 , 22 , 23) |
JUDGMENT
Vibhu Bakhru, J. (ORAL)
1. The petitioner has filed the present writ petition, inter alia, impugning the assessment orders dated 29.08.2020 (hereafter `impugned assessment orders') passed by the learned Assistant Value Added Tax Officer (hereafter `the AVATO') of the Department of Trade and Taxes, Government of NCT Delhi under Section 32 of the Delhi Value Added Tax Act, 2004 (hereafter `DVAT Act') for the fourth quarter of the Assessment Year 2016-2017 and the first quarter of the Assessment Year 2017-2018, as being violative of Article 14, 19 and 265 of the Constitution of India.
Factual Context
2. M/s Mangalam Traders is the proprietorship concerns of Mr. Raj Kumar (hereafter `the petitioner'). He is engaged in the business of inter-State trading of cosmetics, t
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.
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.
Rigid time limits for filing declaration forms under tax acts cannot be enforced if they conflict with statutory provisions allowing flexibility in submissions.
C-Forms cannot be cancelled retrospectively, and the benefit of the C-Forms in question cannot be denied to the petitioner.
Entitlement to statutory form cannot be denied due to administrative technicalities when all conditions are met.
The appellant cannot evade liability by merely producing 'C' forms without ensuring their genuineness.
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.
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