In case of Amba Shakti Ispat Ltd. 51 PHT 408(HP TT) while
dealing with issue of duplicate C forms, Tribunal held that request for
duplicate C forms can not be rejected merely on the ground that application is
made with delay of 3 to 5 years from date of transactions. C forms are required
usually only at the time of assessment of selling dealer. The Court also made
following observations:
a) Genuiness of transactions can be verified from entry at
the barrier.
b) There is no PAN Indian Computer Network of verification of
Statutory forms and verification is done through inquiry or correspondence.
c) Factor to be considered is genuiness of transaction and
not the factor of delay in applying for C forms as the need arises at the time
of assessment
