9911796707
TMI Blog2020 (7) TMI 181X X X X Extracts X X X X X X X X Extracts X X X X ..... of assessment orders - HELD THAT:- This Court is of the opinion that by virtue of power conferred under Rule 5(4)(ii) of the Central Sales Tax (Delhi) Rules, the Commissioner can withhold issuance of declaration Form C to an assessee/applicant provided he passes a reasoned order after affording an opportunity of hearing to the assessee/applicant - However, in the present case, despite the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - W.P.(C) 3984/2020 - - - Dated:- 7-7-2020 - HON'BLE MR. JUSTICE MANMOHAN AND HON'BLE MR. JUSTICE SANJEEV NARULA Petitioner Through: Mr. Bharat Raichandani, Advocate. Respondents Through: Mr. Satyakam, Advocate. J U D G M E N T MANMOHAN, J: (Oral) 1. The petition has been listed before this Bench by the Registry in view of the urgency expressed therein. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elhi Value Added Tax Act, 2004 (for short DVAT Act ). 5. Issue notice. 6. Mr. Satyakam, learned counsel accepts notice on behalf of the respondents. 7. Mr. Satyakam submits that under Rule 5(4)(ii) of the Central Sales Tax (Delhi) Rules, the Commissioner has the power to withhold the issuance of declaration Form C to an assessee/applicant after giving him an opportunity of hearing. 8. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessed, re-assessed or the penalty imposed by the Commissioner under the Delhi Value Added Tax Act, 2004 or under the various Acts repealed as per section 106 of the Delhi Value Added Tax Act, 2004 or the Central Sales Tax Act, 1956 and in respect of which no orders for installment / stay have been obtained from the competent authority under the provision of law; xxx xxx xxx ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, as admittedly no order has been passed under Rule 5(4)(ii) of the Central Sales Tax (Delhi) Rules till date, this Court is of the opinion that the Commissioner cannot withhold issuance of declaration Form C to the petitioner in the present case. 13. Consequently, the present writ petition is allowed and the Commissioner, Delhi Valued Added Tax, is directed to unblock the portal forthwith so ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
