JUDGMENT :

This writ petition has been filed by petitioner, namely, Combined Traders, praying for declaring Rule 17(20) of the Central Sales Tax (Rajasthan) Rules, 1957 (for short, ‘the Rajasthan Rules’), as introduced through notification dated 14.07.2014, ultra vires of Section 8(4), 13(1)(d), 13(3) & 13(4)(e) of the Central Sales Tax Act, 1956. Further prayer is made to declare the cancellation of ‘C’ forms permitted to be downloaded on the website of the Department to respondents no.4 and 5, vide order dated 07.12.2017, as illegal, without the authority of law and violative of Article 19(1)(g) of the Constitution of India. Prayer is also made for quashing and setting aside the communications dated 20.11.2017 and 30.11.2017 sent by the respondent no.3 to the VATO Ward-17, New Delhi, as being preposterous and not sustainable as the said communications preceded the date of cancellation of ‘C’ form, which was 07.12.2017. The petitioner has further prayed for declaration that the registration certificates of the respondents no.4 and 5, which were cancelled on 07.12.2017 with retrospective effect from 01.05.2017, were valid during the period when transactions were made by the petition