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TMI Blog2021 (9) TMI 1239X X X X Extracts X X X X X X X X Extracts X X X X ..... ition is taken up for final hearing today itself. W.P.(C) 5626/2019 1. This petition has been filed by the petitioner praying for a writ of mandamus directing the respondents to enable the issuance of Form 'F' by unblocking the online Form 'F' facility of the petitioner. 2. The petitioner further prays for a declaration that the reassessments for the Financial Year (hereinafter referred to as 'FY') 2007-08 and 2008-09 are barred by limitation under Section 34(2) of the Delhi Value Added Tax Act, 2004. 3. As far as the prayer (b) of the petition regarding the reassessments for FY 2007-08 and 2008-09 is concerned, the respondents in the short reply have stated that the demand for the said assessment years has been since removed. The said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 014-15 was raised on account of non-submission of the declaration in Form 'F' from the State of Maharashtra, which the petitioner later submitted to the VAT authorities and therefore, the said demand no longer subsists. 8. The learned counsel for the petitioner submits that in any case, the respondents have failed to issue any notice or grant an opportunity of hearing to the petitioner before blocking its facility of issuance of Form 'F'. Placing reliance on the judgment of this Court in Infiniti Retail Limited vs. Government of NCT of Delhi & Anr. 2020 (7) TMI 181, the learned counsel for the petitioner submits that in terms of Rule 5(4) (ii) of the Central Sales Tax (Delhi) Rules, 2005 (hereinafter referred to as 'CST (Delhi) Rules'), th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T (Delhi) Rules would make it clear that issuance of Form 'F' can be withheld by the Commissioner only after granting an opportunity of hearing to the assessee and passing a reasoned order for the same. 15. In the present case, both the above pre-conditions have admittedly not been complied with by the respondents. Therefore, the Commissioner could not have debarred the petitioner from issuing Form 'F' from its online portal. 16. Consequently, the present petition is allowed and the respondents are directed to enable the issuance of Form 'F' facility on its online portal for the petitioner forthwith. 17. We, however, make it clear that we have not expressed any opinion on the alleged claim of the respondents for FY 2014-15 and 2015-16 ag ..... X X X X Extracts X X X X X X X X Extracts X X X X
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