Form “C” cannot be denied by Department for technical or administrative reasons: HC

Facts in brief are that the petitioner, who is a registered dealer under the CST Act, had purchased goods in the course of interstate transactions against “C” Forms. By virtue of Section 8(4) of the CST Act, the respondent is obliged to issue Form “C” in respect of the purchases made on the strength of his Registration Certificate under CST Act. The petitioner was duly assessed for the Assessment Year 2016-17 and the Interstate purchases against Form “C” were accepted by the Assessing Authority. The petitioner applied for issuance of Form “C” on 21st June, 2019 in respect of Assessment Year 2016-17 of Rs.2,24,14,584/- for third quarter and Rs.1,87,17,945/- for fourth quarter in accordance with all the conditions prescribed in CST (Delhi) Forms Rule 4(1)(A), 1957. The Assessing Authority vide impugned order dated 05th July, 2019 observed that the facts stated in the application for issuance of Form “C” were true but rejected the issuance of Form “C” for the reason that the system did not permit downloading of “C” Form.

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