In Bhart Sharma v. Deputy Commissioner of Sales Tax & Ors, the Calcutta High Court confirmed the action of the Sales Tax Department denying online generation of C forms. While dismissing a writ petition, Justice Debangsu Basak directed the petitioner to file the forms manually.
Before the High Court, the petitioner impugned the order of the Special Commissioner, Sales Tax by which the petitioner was deselected for issuance of C-Forms.
The Court accepted the explanation given by the department that with the introduction of the Goods and Services Tax (GST), further online generation of C-Forms would not be permissible and therefore, in the event if the petitioner applies to the Special Commissioner, Sales Tax for issuance of C-Forms for the period claimed by the petitioner subject to the petitioner complying with the provisions of law.
“Such submission being fair and acceptable, is accepted. The petitioner is permitted to make an application before the Special Commissioner for issuance of C-Forms manually and in accordance with law. If such an application is made, the Special Commissioner will afford an opportunity of hearing to the petitioner before issuance of C-Forms. In the event, he finds that the petitioner is not entitled to get C-Forms, he will pass necessary order to such effect. The Special Commissioner is at liberty to consult such documents that he deems appropriate. The Special Commissioner is also at liberty to hear such other parties that he deems necessary.”
Read the full text of the Judgment below.
