‘C’ Form, cannot be denied for technical or administrative reasons: HC

Srivenkateshware Tradex Pvt. Ltd. Vs Commissioner, Delhi Value Added Tax (Delhi High Court) It is not a case where there is a default or concealment or adverse material is found by the Commissioner suggesting inaccurate particulars in the returns. It is the case where all the documents and particulars were furnished correctly except that the purchases were inadvertently misdescribed as High Seas instead of Form “C” purchases. The sole reason for declining the Form “C” is not that the petitioner is not entitled but merely that the system does not permit the downloading of “C” Form. ...