Case Law Details
Sheel Chand Agroils (P) Ltd. Vs Government of NCT of Delhi & Anr. (Delhi High Court)
Rule 8A of the CST Delhi Rules makes the issuance of manual forms redundant. All forms now are generated electronically through the website of the DTT and qua particular transactions/suppliers. He accordingly submits that there was no occasion for the VAT Commissioner to invoke Rule 8 (10) read with Rule 8 (11) of the CST Delhi Rules to cancel the F Forms already issued to the Petitioner. The present petition also challenges Rule 8 (10) of the CST Delhi Rules as being ultra vires the Rule making power of the Government under Section 13 (4) (e) of the CST Act.
The Court is satisfied that the Petitioner has made out a prima facie case for grant if an ad interim order in its favour. It is accordingly directed that till the next date of hearing, the impugned notification dated 18thJune, 2018 issued by the Respondent No.2 shall remain stayed.
FULL TEXT OF THE HIGH COURT ORDER / JUDGEMENT
1. Exemption allowed, subject to all just exceptions.
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