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2017 (2) TMI 1133 - HC - VAT and Sales TaxRelease of C and F Forms - whether Section 43 of PVAT is confined to issuance of statutory and declaration forms under the PVAT, as contended by the petitioner or, would it extend to C and F Forms, which are, admittedly, issued under the CST Act and/or the Rules framed thereunder - Held that - The respondents will treat the present Writ Petition as a representation and, accordingly, pass orders qua the request of the petitioner, for issuance of C and F Forms - appeal disposed off - matter on remand.
Issues:
Request for issuance of C and F Forms; Withholding of C and F Forms due to tax and penalty; Interpretation of Section 43 of PVAT; Applicability of Section 43 of PVAT to C and F Forms; Comparison with relevant case laws; Disposal of Writ Petition with directions. Analysis: The petitioner sought a writ of mandamus for the issuance of C and F Forms by the second respondent. The record indicated that the forms were not issued due to an Assessment Order demanding tax and penalty. The petitioner was asked to pay a substantial sum as tax and penalty based on the Assessment Order. The petitioner had appealed the order and filed an application for stay, which was pending. The respondents justified withholding the forms citing Section 43 of the PVAT, which allows withholding of forms when tax or penalty is due. They also referred to a previous Division Bench judgment and the dismissal of a Special Leave Petition against it. The petitioner relied on specific judgments to support their case. The court examined Section 43 of the PVAT, which empowers officers to withhold forms if any tax, penalty, or other amounts are due. The key question was whether this provision applied to C and F Forms issued under the CST Act. The respondents had not decided on the request for C and F Forms, and the appeal and stay application were pending. The court directed the respondents to treat the Writ Petition as a representation and decide on the issuance of C and F Forms after granting a personal hearing to the petitioner. The appellate authority was instructed to rule on the appeal or stay application within two weeks, and its decision would influence the decision on the forms. The authority handling the forms was given four weeks to make a decision. The court disposed of the Writ Petition with these directions, emphasizing no costs were to be awarded.
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