C-forms cannot be cancelled retrospectively: Delhi HC

Zapsell Retail Vs Commissioner State Goods And Services Tax (Delhi High Court)

In Jain Manufacturing (India) Pvt. Ltd. v. The Commissioner Value Added Tax & Anr. (W.P.(C) 1358 of 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

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