C-Forms Cannot Be Refused for Omission in Revised Returns: Delhi HC

Advertisement Ingram Micro India Private Limited Vs Commissioner, Department of Trade & Taxes & Anr (Delhi High Court) The writ petition under Article 226 was filed by a dealer registered under the DVAT Act and the CST Act, challenging the Assistant Commissioner’s order dated 12 June 2015 rejecting its request for issuance of C-Forms for inter-state purchases made in the third and fourth quarters of FY 2010-11. The rejection followed an earlier direction of the Court requiring disposal of the dealer’s representation. The impugned order listed ten reasons, including that the rele...