HC directs dept to consider C Forms which could not be produced due to COVID 19

Vodafone Idea Limited Vs Union of India (Karnataka High Court) The Hon’ble High Court of Karnataka quashes the assessment order and restores the matter back to the assessing officer to consider the C Forms which could not be produced due to COVID 19 pandemic The petitioner provides telecommunication service. It is a registered dealer. There were inter-state supplies. The petitioner could not produce C forms due to outbreak of COVID-19 pandemic. Assessment order was passed. Recovery was initiated. The petitioner applied for rectification. The order was rectified. Against such order, appeal wa...