Case Law Details

Case Name : Sri Rajeswari Agencies Vs. Additional Deputy Commercial Tax Officer II (Madras High Court)
Appeal Number : 06/05/2010
Date of Judgement/Order :
Related Assessment Year :
Courts : All High Courts (3656) Madras High Court (269)

[2011] 40 Vst 249 (Mad)

[In The Madras High Court]

Sri Rajeswari Agencies Vs. Additional Deputy Commercial Tax Officer II,

Puducherry

K. Venkatraman J.

May 6, 2010.

HF   Assessee

Sales Tax – Declaration Forms – Arrears Of Tax  – C Form Cannot Be Refused To Be Issued On Ground Of Arrears Of Tax – Central Sales Tax Act (74 Of 1956), S. 9(2) – Central Sales Tax (Registration And Turnover) Rules, 1957, Form C.

Writs Under Constitution – Show – Cause Notice Alleging Arrears Of Tax And Proposing To Refuse Issuance Of Statutory Forms – With-Out Jurisdiction – Petition Challenging Notice – Maintainable – Constitution Of India, Art 226 – Central Sales Tax Act (74 Of 1956), S. 9(2).

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Tags : CST (80) high court judgments (3962) Sales Tax (78)

0 responses to “C Form Cannot Be Refused To be Issued On Arrears of Tax”

  1. B R SHARMA says:

    Sir,

    will u please tell us the validity of way bill once created over online
    as recently we faced problem with ST authirities at hyderabad as the mtl despatched
    after 7 days of creating the way biil hence we have been asked to pay the advance
    tax, even we have paid the tax while filing our monthly along with the tax paid from
    ITC available the department, however again they have collected the cheque
    pl clarify/ advice

  2. Pavan Aggarwal says:

    Dear Sir,
    i have sold material against c form but my client is not giving me c form as his sales tax officer has has rejected his c form request due as they have put on a big liability on him.
    What should i do

    Kindly Suggest what to Do

    Pavan Aggarwal

  3. Prakash says:

    Dear Sir,
    i want to read full details about c form. we sold some goods to against c form but party is not ready to issue c form so what we should do. any legal action to be taken against pary, if yes what is procedure?
    Regards
    Prakash

  4. Mohit Shah says:

    Dear sir,
    I Want to know about TDS Certificate.
    If I have TDS Certificate and In which PAN No. of My wrongly Written than what is the procedure for Ratification of the PAN No. in TDS Certificate.

    Kindly Replay me how can I get Refund.

    Regards

    Mohit Shah

  5. AMIT BAJAJ ADVOCATE says:

    Refusal of C forms can be made to the defaulting dealers if its provided in the State CST Rules and such rule if any will be valid. Hence it will depend upon the State CST Rules of every state concerned

  6. Rakesh says:

    Dear Sir,
    i want to read full details about c form. we sold some goods to against c form but party is not ready to issue c form so what we should do. any legal action to be taken against pary, if yes what is procedure?
    Regards
    Rakesh

  7. ANIL MANIAR says:

    Dear sir,

    I want to read full artical of “C Form Cannot Be Refused To be Issued On Arrears of Tax” as well as all the issues related to “C” form

    Kindly inform me how can i get information.

    thanks
    ANIL MANIAR

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