9911796707
TMI Blog2021 (9) TMI 1239X X X X Extracts X X X X X X X X Extracts X X X X ..... fect of Rule 5(4)(ii) of the CST (Delhi) Rules and held that the Commissioner cannot withhold issuance of declaration Form C to an assessee/applicant without passing a reasoned order, after affording an opportunity of hearing to the assessee/applicant. In terms of Rule 8(2) of the CST (Delhi) Rules, the provisions of sub-Rule 4 of Rule 5 in relation to the declaration Form C applies also to certificate in Form F - A conjoint reading of Rule 5(4)(ii) and Rule 8(2) of the CST (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. In the present case, both the above pre-conditions have ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the respondents in the short reply have stated that the demand for the said assessment years has been since removed. The said prayer, therefore, need not detain us any further. 4. As far as prayer (a) is concerned, it is the case of the petitioner that the petitioner was orally informed that its online facility on the portal of the Department of Trade and Taxes, Delhi for generation of Form F has been blocked by the respondents as demands for Value Added Tax (hereinafter referred to as VAT ) and penalty for Assessment Years 2007-08, 2008-09, 2009-10, 2012-13 and 2013-14 is due from the petitioner. 5. The petitioner asserts that the petitioner immediately made the payments with respect to tax and penalty demands for FY 2009-10, 2012 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er submits that in terms of Rule 5(4) (ii) of the Central Sales Tax (Delhi) Rules, 2005 (hereinafter referred to as CST (Delhi) Rules ), the facility for issuance of Form F cannot be withheld without granting an opportunity of being heard to the petitioner and without passing an order containing reasons therefor. 9. On the other hand, the learned counsel for the respondents submits that there is a tax demand pending against the petitioner for which the facility was rightly blocked. 10. We have considered the submissions made by the learned counsels for the parties. 11. Admittedly, in the present case, the respondents have not issued any Show Cause Notice and/or granted an opportunity of hearing to the petitioner before debarring ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
