ZAPSELL RETAIL v. COMMISSIONER, STATE GOODS AND SERVICES TAX DELHI & ANR.
High Court, Delhi
Vibhu Bakhru, Justice & Amit Mahajan, Justice
ZAPSELL RETAIL
v.
COMMISSIONER, STATE GOODS AND SERVICES TAX DELHI & ANR.
W.P. (C) 7210/2022 dated 03.02.2023
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 59
Decision : In favour of assessee
Retrospectively cancel the issuance of C-Forms – The petitioner is aggrieved by denial of the concessional rate of duty in respect of certain inter-state sales made to M/s Shree Ram Overseas, a dealer registered under the Delhi Value Added Tax Act, 2004 against declaration in Form C prescribed under the Central Sales Tax – The petitioner states that the website of respondent no.1 reflects that the purchasing dealer is registered with the respondents since 08.08.2012 and submits that there is no provision under the CST Act for cancellation of declaration forms – Further, relied upon case of Maa Jagdamba Traders v. Commissioner Value Added Tax (W.P. (C) No. 13365 of 2018. Also, in Jain Manufacturing (India) Pvt. Ltd. v. The Commissioner Value Added Tax & Anr. (W.P.(C) 1358 of 2016 decided on 01.06.2016 – Held that: C-forms cannot be cancelled retrospectively – Further, this Court has disposed of several writ petitions involving the similar issue by following the decision in Jain Manufacturing (India) Pvt. Ltd (supra) – This Court is informed that the respondents have preferred Special Leave Petitions (SLP) against some of the decisions that were rendered following Jain Manufacturing (supra) – The decision in the case of Jain Manufacturing (India) Pvt. v. The Commissioner Value Added Tax & Anr. (supra) is binding on this Court and therefore, the benefit of the C-Forms in question cannot be denied to the petitioner, by cancelling the same retrospectively.
Represented By:
Counsel for the Petitioner: Ruchir Bhatia & Dr. Rakesh Kumar, Advs.
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