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TMI Blog2016 (7) TMI 713X X X X Extracts X X X X X X X X Extracts X X X X ..... mpany from accessing the facility i.e. the website of the respondents- authorities (www.tgct.gov.in) for issuing the statutory “C” Declaration Forms / Way-bills to its sellers even if tax is due from the petitioner, is not proper. - W.P. No. 36051 of 2015 - - - Dated:- 4-3-2016 - SRI CHANDRAIAH AND SRI A. SHANKAR NARAYANA, JJ. FOR THE PETITIONER : BAPI RAJU NANDURI FOR THE RESPONDENT : GP FOR COMMERCIAL TAX (TG ORDER: -(per Hon ble Sri Justice G. Chandraiah) This writ petition is filed for the following substantive relief: a) declare the action of the respondents-authorities in blocking TIN Number of the petitioner-company from accessing the facility i.e. the website of the respondents- authorities (www.tgct.gov.in) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r of the raw material from various sellers, is entitled to issue C Declaration Forms/Way-bills to its sellers by applying online through the website of the Commercial Taxes Department i.e. www.tgct.gov.in. Now, the petitioner s grievance is that when a request was made online to the Department through its website in October, 2015 for issuance of statutory C Declaration/Way-bills to its sellers, the same was not accepted by the Department and without there being any notice to the petitioner, TIN Number of the petitioner was shown as blocked because of non-payment of taxes, thereby the petitioner has no access of facility on the website. Further, when the petitioner made a representation dated 05.10.2015 to the 3rd respondent requesting ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commercial Taxes appearing on behalf of the respondents has submitted that the petitioner is a defaulter in payment of arrears of tax since 2003 and he is also avoiding payments, therefore, the respondents have initiated proceedings for recovery of taxes and he has also submitted that the Department can block the TIN Number of the petitioner, as such, the writ petition is liable to be dismissed. We have perused the material placed on record. The factual aspects of the matter are not in dispute. The main grievance of the writ petitioner is that their sellers are not issued C Declaration Forms / Way-bills on the ground that their TIN Number is blocked by the respondents. As contended by the learned counsel for the petitioner, this Court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , denial of the way-bills is not the proper way to recover the tax. Having regard to the facts and circumstances of the case and following the judgment dated 12.03.2014 passed by this Court in W.P.No. 39097 of 2013, we are of the considered view that the action of the respondent-sauthorities in blocking the TIN Number of the petitioner-company from accessing the facility i.e. the website of the respondents- authorities (www.tgct.gov.in) for issuing the statutory C Declaration Forms / Way-bills to its sellers even if tax is due from the petitioner, is not proper. Hence, the respondents-authorities are directed to consider the representation dated 05.10.2015 said to have been made by the petitioner-company and pass appropriate orders ..... X X X X Extracts X X X X X X X X Extracts X X X X
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