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TMI Blog2017 (9) TMI 1359X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellate Tribunal, Puducherry to take up for hearing the stay petitions - petition allowed. - Writ Petition Nos.24412 & 24413 of 2017 & WMP.Nos.25807 & 25808 of 2017 - - - Dated:- 12-9-2017 - T. S. Sivagnanam, J. For the Petitioners : Mr.L.Chandra Kumar for Mr.K.M.Balaji For the Respondents : Mr.J.Kumaran, GA ( Puducherry ) ORDER Mr.J.Kumaran, learned Government Advocate (Puducherry) accepts notice for the respondents. Heard both. Though the petitioners in both the writ petitions are two different dealers registered on the files of the respective respondent under the provisions of the Puducherry Value Added Tax Act, 2007 and the Puducherry General Sales Tax Act, 1967, as the relief sought for in both the writ petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espective assessment orders and that the dealers signed in every page of the C Form and its annexures with details of invoice-wise purchase of petroleum products for re-sale in Puducherry. However, the Appellate Authority rendered a finding that since the petitioners opted to pay tax determined only after the Assessing Officer issued the revision notices, no interference was called for with the assessment orders and accordingly, dismissed the appeals. 6. As against the orders of the Appellate Authority, the petitioners preferred second appeals before the Puducherry Value Added Tax Appellate Tribunal in Tax Appeal Nos.23 to 26 of 2017 as well as 29 to 31 of 2017 respectively. Along with the appeals, the petitioner filed petitions for gran ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mpowered to adopt different modes for recovery of tax and penalty and one such mode was to withhold the C Form declarations, which has a statutory backing in the light of Section 43(1) of the Puducherry Value Added Tax Act. 7. This legal position cannot be disputed by the petitioner nor the statutory power vested with the respondent in withholding the C Form declarations. But, it has to be seen as to whether the respondent would be justified in withholding the C Form declarations in the petitioner's case. 8. As pointed out earlier, the Appellate Authority as well as the Assessing Authority accepted the fact that the petitioner remitted the tax. However, the Assessing Officer sought to justify the orders levying penalty. Unfo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , to which, the petitioner is eligible. Simultaneously, there will be a direction to the Puducherry Value Added Tax Act Appellate Tribunal, Puducherry to take up for hearing the stay petitions in TMP.Nos.958 to 960 of 2017 and pass orders on merits and in accordance with law, within a period of three weeks from the date of receipt of a copy of this order. The further proceedings that could be taken by the respondent shall be subject to the orders and directions to be issued by the Appellate Tribunal. No costs. 11. In fact, this Court upheld the power of the respondent to withhold the C Form declarations, as the respondent is statutorily empowered to do so and the Hon'ble Division Bench has also upheld the said power. It is made cl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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