Cancellation of C-Forms with retrospective effect- HC remands matter back to AO

Thermoking Vs Commissioner of State Goods And Service Tax (Delhi High Court) In this case concessional rate of duty had been denied to the petitioner on the ground that the C-Forms, relied upon by the petitioner, had been cancelled by the concerned tax authorities in Haryana with retrospective effect. Mr. Rajesh Mahna submits that the said issue stands covered by a decision of a coordinate Bench of this Court in Surinder Pal and Sons-HUF v. Value Added Tax Officer (Ward 57) Department of Trade & Taxes, Government of NCT of Delhi & Ors.: W.P.(C) 12142/2018, decided on 14.11.2018 as well...