C-forms cannot be cancelled retrospectively

Louis Dreyfus Company India PVT. LTD. Vs Commissioner Trade And Tax Department & ORS. (Delhi High Court) In Jain Manufacturing (India) Pvt. Ltd. v. The Commissioner Value Added Tax & Anr.: W.P.(C) 1358/2016, decided on 06.2016 this court had 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. v. The Commissioner Value Added Tax & Anr. (supra). This Court is informed that a Special Leave Petition has been preferred by the respond...