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TMI Blog2017 (11) TMI 80X X X X Extracts X X X X X X X X Extracts X X X X ..... l 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. - W.P.No.26783 of 2017 - - - Dated:- 13-10-2017 - T. S. Sivagnanam, J. For the Petitioner : Mr. A. N. R. Jayaprathap For the Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s been assessed for two different spells in the same assessment year. 4. The petitioner preferred Appeals as against the said assessments, and the Appellate Authority dismissed the Appeals by orders dated 24.04.2017 and 21.04.2017 respectively. The challenge made by the petitioner was only with regard to penalty, as the petitioner had already remitted the taxes. As against the orders passed in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat an identical circumstances, this Court considered the issue as to whether the issuance of 'C' forms could be stopped for the reason that the Appeals were not disposed by the Appellate Authority, in the case of (M/s.Sivaprakasam Agencies and another Vs. DCTO Puducherry and another) in W.P.Nos.24412 and 24413 of 2017. After taking note of the power conferred under the Puducherry VAT Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o. 6. In the light of the above, the Writ Petition is disposed of, by directing the respondent to issue 'C' Form declaration to the petitioner, by unlocking the on-line facility, and the Tribunal is directed to expedite the disposal of the Appeals filed by the petitioner against the orders passed by the Appellate Assistant Commissioner, and further action can be initiated by the respond ..... X X X X Extracts X X X X X X X X Extracts X X X X
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