Case Law Details
Case Name : Tvl. Arudra Engineering Private Limited Vs Assistant Commissioner (ST) (Madras High Court)
Related Assessment Year :
Courts :
All High Courts Madras High Court
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Tvl. Arudra Engineering Private Limited Vs Assistant Commissioner (ST) (Madras High Court)
The Madras High Court addressed the issue of whether C-Forms submitted by Tvl. Arudra Engineering Private Limited could be considered non-genuine without giving the petitioner a proper opportunity to prove their authenticity.
Background: An appellate order dated July 21, 2023, directed the assessing officer to grant a concession on the turnover covered by the C-Forms, contingent upon verifying their genuineness. Following this direction, the impugned order was issued.
Petitioner’s Argument: The pet...
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Author Bio
This takes me my memory of “C” Form date back in 1970-76.
This “C” Form those times sought from the Sales Tax Dept. They provide it to the business after their accounts are clear and all earlier C Forms are used.
Those times we used to negotiate documents through bank. One Condition we put is – to collect C Form from the party while releasing the documents against payment l.
But most of the cases clients not having V forms which is not issued to the party by the Sales Tax department.
The supplier suffer because CST against C-Form is lower but without C-Form is higher. The supplier suffer. Though we write Full tax should be charged if no C-Form. But the banks least bothered when retiring documents by their clients.
How can you doubt C-Form which is a Government property should surrendered if not used.
The only anomaly is filling the amount. Some say write full Invoice value. Others say only Amount before tax. But it is only a minor issue but the department unnecessarily poke it’s nose and reject C-Form.
How can they suspect a C-Form?