Case Law Details
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.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
