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 respondents in respect of some of those decisions; the lead matter being the SLP arising from the decision in M/s Jai Gopal International Impex Pvt. Ltd. v. Commissioner of Delhi Value Added Tax & Anr.: W.P.(C) 7563/2018, decided on 23.07.2018.
It is not disputed that the respondents had not appealed the decision in the case of Jain Manufacturing (India) Pvt. Ltd. v. The Commissioner Value Added Tax & Anr. (supra). The said decision is binding on this Court and thus, the benefit of the C-Forms cancelled retrospectively cannot be denied to the petitioner.
Insofar as the remaining 9 C-forms are concerned, it is conceded that the said forms had not been cancelled. The counter affidavit is silent as to the reasons for denying the benefit of the said C-forms to the petitioner.
A plain reading of the counter affidavit indicates that it proceeds on the basis that the matter is sub judice in the appeal preferred against the decision of this court in M/s Jai Gopal International Impex Pvt. Ltd. v. Commissioner of Delhi Value Added Tax & Anr. (supra).
In view of the above, we find that there is no reason for denying the benefit of C-forms to the petitioner as there is no allegation that the petitioner had not supplied the goods in question.
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT
1. Exemption is allowed, subject to all just exceptions.
