C-forms cannot be cancelled retrospectively

By Editor4 Goods and Services Tax Judiciary February 17, 2023

Case Name: Louis Dreyfus Company India Vs Commissioner Trade And Tax Department (Delhi High Court)
Appeal Number: Only available for paid members
Date of Judgement/Order: Only available for paid members
Courts: All High Courts, Delhi High Court

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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...

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