2017 (11) TMI 80 - HC - VAT and Sales Tax

Issuance of C Form declaration to the petitioner - whether the issuance of C forms could be stopped for the reason that the Appeals were not disposed by the Appellate Authority? - Held that - there has been no justification to withhold C Form Declarations, solely on the ground that the Appeal Petition filed by the petitioner as against the imposition of penalty is yet to be disposed of - Writ Petition is disposed of, by directing the respondent to issue C Form declaration to the petitioner, by unlocking the on-line facility - petition allowed.

Summary

Issues:
- Petitioner seeking direction for 'C' Form declaration issuance through online facility.
- Assessment under the Puducherry Value Added Tax Act for two different spells in the same assessment year.
- Appeals filed against assessment orders and dismissal by the Appellate Authority.
- Further appeal to the Puducherry Value Added Tax Appellate Tribunal and pending Stay Petition.
- Refusal by respondent to issue 'C' Form declaration and locking of online facility.
- Comparison with a previous case regarding withholding 'C' Form Declarations.
- Court's direction to issue 'C' Form declaration and expedite disposal of Appeals.

Analysis:
The petitioner requested a direction for the issuance of a 'C' Form declaration through the online facility, which was locked by the respondent. The assessment under the Puducherry Value Added Tax Act for the years 2007-2008 and 2008-2009 resulted in two assessment orders each due to assessments for different spells in the same year. Appeals were filed against these orders, focusing on the penalty, as taxes were already paid. The Appellate Authority dismissed the appeals, leading the petitioner to appeal further to the Puducherry Value Added Tax Appellate Tribunal. However, the Tribunal's Presiding Officer retired before passing orders on the Stay Petition, causing delays. Meanwhile, the respondent refused to issue 'C' Form declaration, prompting the petitioner to approach the High Court.

The High Court referred to a previous case where it was established that withholding 'C' Form Declarations solely due to pending appeal petitions was not justified under the Puducherry VAT Act. The court directed the Assessing Officer to release 'C' Forms if eligible and instructed the Tribunal to expedite the hearing of the Stay Petition. In alignment with this precedent, the High Court disposed of the current Writ Petition by ordering the respondent to issue 'C' Form declaration by unlocking the online facility. Additionally, the Tribunal was directed to expedite the disposal of the petitioner's appeals against the Appellate Assistant Commissioner's orders, allowing the respondent to take further action post-appeal resolution.